Find Articles in:
All
Business
Reference
Technology
News
Lifestyle

Table 1.—All partnerships: total assets, trade or business income and deductions, portfolio income, rental income, and total net income, by selected industrial groups

Statistics of Income Bulletin, Fall, 2004

Table 1.--All Partnerships: Total Assets, Trade or Business Income and
Deductions, Portfolio Income, Rental Income, and Total Net Income, by
Selected Industrial Groups

[All figures are estimates based on samples--money amounts are in
thousands of dollars]

                                                          Agriculture,
                                                            forestry,
                                                          fishing, and
                                                             hunting
                                              All
                Item                      industries          Total

                                              (1)              (2)

Number of partnerships                       2,242,169          117,667
  Number of partners                        14,328,108          441,697
Total assets                             8,866,560,101       80,353,597
Income and deductions from trade or
  business:
  Total Income                           2,582,060,669       22,481,672
    Business receipts                    2,414,187,093       18,493,176
    Ordinary income from other
      partnerships and fiduciaries          32,370,871          222,889
    Farm netprofit                           2,892,121        2,812,305
    Net gain, noncapital assets              6,980,473          456,546
    Other income                           125,630,111          496,756
  Total deductions                       2,455,848,170       24,671,942
    Cost of sales and operations (1)     1,430,213,629       12,585,805
      Inventory, beginning of year         175,335,232        1,167,951
      Purchases                            903,589,600        8,643,801
      Cost of labor                         58,736,031          553,034
      Additional inventory costs
        (section 263A)                      12,337,529           32,621
      Other costs                          418,483,634        3,368,997
      Less: Inventory, end of year         142,329,934        1,180,598
    Salaries and wages                     237,882,426        1,406,700
    Guaranteed payments to partners         28,147,265          711,040
    Rent paid                               44,598,862          229,826
    Interest paid                           68,127,690          692,660
    Taxes and licenses                      36,416,569          249,157
    Bad debts                               14,176,575           42,019
    Repairs and maintenance                 13,535,089          253,810
    Depreciation                            82,897,056          802,880
    Depletion                                  504,061           83,324
    Retirement plans, etc.                   6,444,065           28,205
    Employee benefit programs               16,654,928           52,650
    Net loss from other partnerships
      and fiduciaries                       26,854,498          480,628
    Farm net loss                            3,999,938        3,629,792
    Net loss, noncapital assets              3,576,661           39,029
    Other deductions                       441,818,861        3,384,418
  Net income (less deficit) from
    trade or business                      126,212,499       -2,190,271
      Net income                           266,933,632        3,705,776
      Deficit                              140,721,133        5,896,046
Portfolio income (less deficit)
  distributed directly to partners         110,667,014        1,045,116
    Interest income                         70,225,315          330,572
    Dividend income                         26,271,049           38,110
    Royalty income                           7,984,177           84,974
    Net short-term capital gain (less
      deficit)                              -4,764,774           -3,614
    Net long-term capital gain (less
      deficit)                               9,151,631          591,654
    Other portfolio income (less
      deficit)                               1,799,616          * 3,418
Rental real estate income (less
  deficit)                                  39,557,953          491,159
    Net income                              78,723,925          534,526
    Defcit                                  39,165,972           43,367
Net income (less deficit) from other
  rental activity                           -1,383,440          121,361
    Net income                               4,317,940          161,135
    Defcit                                   5,701,380           39,773
Total net income (less deficit) (2)        270,667,169       -1,120,675
    Net income                             439,761,741        4,541,707
    Deficit                                169,094,572        5,662,382

                                             Agriculture, forestry,
                                              fishing, and hunting

                                             Crop            Animal
                Item                      production       production

                                              (3)              (4)

Number of partnerships                          61,066           40,979
  Number of partners                           232,065          123,386
Total assets                                30,533,321       25,653,945
Income and deductions from trade or
  business:
  Total Income                               5,473,475        5,719,512
    Business receipts                        3,057,947        4,638,260
    Ordinary income from other
      partnerships and fiduciaries              92,929         * 16,892
    Farm netprofit                           2,123,044          681,489
    Net gain, noncapital assets                 93,258          276,017
    Other income                               106,297          106,854
  Total deductions                           5,298,906        7,783,492
    Cost of sales and operations (1)         1,949,253        3,585,177
      Inventory, beginning of year             301,658          401,655
      Purchases                              1,149,541        2,414,449
      Cost of labor                            197,847           97,735
      Additional inventory costs
        (section 263A)                           * 492          * 2,911
      Other costs                              618,506        1,028,442
      Less: Inventory, end of year             318,791          360,014
    Salaries and wages                         315,552          204,988
    Guaranteed payments to partners            240,653          298,564
    Rent paid                                   92,708           32,034
    Interest paid                               88,967          132,369
    Taxes and licenses                          52,668           33,850
    Bad debts                                  * 2,403            * 948
    Repairs and maintenance                     68,251           49,186
    Depreciation                               157,529          279,268
    Depletion                                       10               --
    Retirement plans, etc.                       9,141            2,144
    Employee benefit programs                   14,529            9,853
    Net loss from other partnerships
      and fiduciaries                           47,919          188,278
    Farm net loss                            1,653,781        1,867,207
    Net loss, noncapital assets                  9,596           27,663
    Other deductions                           595,948        1,071,963
  Net income (less deficit) from
    trade or business                          174,569       -2,063,981
      Net income                             2,148,765          713,636
      Deficit                                1,974,196        2,777,617
Portfolio income (less deficit)
  distributed directly to partners             485,845          268,322
    Interest income                            122,624          105,020
    Dividend income                             16,659           10,669
    Royalty income                            * 20,878           44,372
    Net short-term capital gain (less
      deficit)                                  -5,418            1,384
    Net long-term capital gain (less
      deficit)                                 330,959          103,601
    Other portfolio income (less
      deficit)                                   * 142          * 3,276
Rental real estate income (less
  deficit)                                     251,953          164,274
    Net income                                 262,039          197,310
    Defcit                                      10,086           33,036
Net income (less deficit) from other
  rental activity                              113,789            6,601
    Net income                                 149,088            6,632
    Defcit                                      35,300             * 31
Total net income (less deficit) (2)            700,615       -1,729,768
    Net income                               2,584,266          965,734
    Deficit                                  1,883,650        2,695,502

                                             Agriculture, forestry,
                                              fishing, and hunting

                                                            Fishing,
                                           Forestry         hunting,
                                              and              and
                Item                        logging         trapping

                                              (5)              (6)

Number of partnerships                           6,928            1,420
  Number of partners                            62,435            5,067
Total assets                                19,512,598          903,484
Income and deductions from trade or
  business:
  Total Income                               3,739,531        1,138,107
    Business receipts                        3,458,446        1,055,252
    Ordinary income from other
      partnerships and fiduciaries            * 67,464         * 30,278
    Farm netprofit                            * 3,145                --
    Net gain, noncapital assets                 24,271         * 42,950
    Other income                               186,205          * 9,626
  Total deductions                           4,090,592        1,088,048
    Cost of sales and operations (1)         2,016,373          521,866
      Inventory, beginning of year             120,131         * 49,983
      Purchases                              1,101,767        * 229,770
      Cost of labor                           * 89,540         * 55,028
      Additional inventory costs
        (section 263A)                        * 19,937              919
      Other costs                              802,533          218,246
      Less: Inventory, end of year           * 117,534         * 32,080
    Salaries and wages                         237,975         * 67,100
    Guaranteed payments to partners             98,636         * 35,612
    Rent paid                                   28,035           14,537
    Interest paid                              350,944           64,489
    Taxes and licenses                          95,396            6,710
    Bad debts                                    * 432            * 600
    Repairs and maintenance                     53,757           21,051
    Depreciation                               102,858           76,169
    Depletion                                 * 83,314               --
    Retirement plans, etc.                    * 12,936               --
    Employee benefit programs                   18,066              531
    Net loss from other partnerships
      and fiduciaries                          229,403         * 15,029
    Farm net loss                               33,298               --
    Net loss, noncapital assets                  1,021                4
    Other deductions                           728,148          264,351
  Net income (less deficit) from
    trade or business                         -351,061           50,059
      Net income                               446,853          151,479
      Deficit                                  797,914        * 101,420
Portfolio income (less deficit)
  distributed directly to partners             279,749            5,134
    Interest income                             93,599            5,134
    Dividend income                             10,605               --
    Royalty income                            * 19,724               --
    Net short-term capital gain (less
      deficit)                                   * 420               --
    Net long-term capital gain (less
      deficit)                                 155,401               --
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                      48,444               --
    Net income                                  48,444               --
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                                  843          * 2,880
    Net income                                 * 2,327          * 2,880
    Defcit                                     * 1,484               --
Total net income (less deficit) (2)           -177,847           58,073
    Net income                                 563,179          157,172
    Deficit                                    741,026           99,099

                                         Agriculture,
                                           forestry,
                                         fishing, and
                                            hunting

                                            Support
                                          activities
                                              for            Mining
                                          agriculture
                Item                     and forestry         Total

                                              (7)              (8)

Number of partnerships                           7,274           29,549
  Number of partners                            18,744          508,417
Total assets                                 3,750,249      140,522,798
Income and deductions from trade or
  business:
  Total Income                               6,411,046       59,060,388
    Business receipts                        6,283,270       54,836,750
    Ordinary income from other
      partnerships and fiduciaries            * 15,326          777,360
    Farm netprofit                             * 4,626             * 53
    Net gain, noncapital assets                 20,050        1,125,602
    Other income                                87,774        2,320,623
  Total deductions                           6,410,903       49,234,776
    Cost of sales and operations (1)         4,513,136       27,796,384
      Inventory, beginning of year             294,524        1,364,911
      Purchases                              3,748,273       15,358,899
      Cost of labor                            112,884        1,554,437
      Additional inventory costs
        (section 263A)                         * 8,363          444,757
      Other costs                              701,271       11,137,136
      Less: Inventory, end of year             352,179        2,063,755
    Salaries and wages                         581,085        1,419,518
    Guaranteed payments to partners             37,575          155,626
    Rent paid                                   62,512          248,787
    Interest paid                               55,891        1,432,313
    Taxes and licenses                          60,533        1,306,383
    Bad debts                                   37,635           54,542
    Repairs and maintenance                     61,564          324,811
    Depreciation                               187,057        4,588,843
    Depletion                                       --          294,470
    Retirement plans, etc.                       3,985           41,918
    Employee benefit programs                    9,671          197,302
    Net loss from other partnerships
      and fiduciaries                               --          831,349
    Farm net loss                               75,506         * 14,543
    Net loss, noncapital assets                    744           35,150
    Other deductions                           724,008       10,492,837
  Net income (less deficit) from
    trade or business                              143        9,825,612
      Net income                               245,043       15,733,697
      Deficit                                  244,899        5,908,085
Portfolio income (less deficit)
  distributed directly to partners               6,065        2,293,405
    Interest income                              4,195          491,211
    Dividend income                              * 177          102,688
    Royalty income                                  --        1,521,004
    Net short-term capital gain (less
      deficit)                                      --          -21,427
    Net long-term capital gain (less
      deficit)                                 * 1,693          189,976
    Other portfolio income (less
      deficit)                                      --            9,953
Rental real estate income (less
  deficit)                                    * 26,488           25,390
    Net income                                * 26,733           43,700
    Defcit                                       * 244           18,310
Net income (less deficit) from other
  rental activity                              * 2,751           18,325
    Net income                                   * 207           18,350
    Defcit                                     * 2,959             * 25
Total net income (less deficit) (2)             28,252       11,994,183
    Net income                                 271,357       17,592,960
    Deficit                                    243,105        5,598,778

                                                     Mining

                                          Oil and gas         Other
                Item                      extraction         mining

                                              (9)             (10)

Number of partnerships                          24,523            3,586
  Number of partners                           469,218           30,674
Total assets                               119,104,253       19,273,892
Income and deductions from trade or
  business:
  Total Income                              44,812,900       11,490,617
    Business receipts                       42,018,368       10,114,028
    Ordinary income from other
      partnerships and fiduciaries             530,437          246,805
    Farm netprofit                                  --               --
    Net gain, noncapital assets                710,639          403,029
    Other income                             1,553,403          726,755
  Total deductions                          35,472,038       10,969,456
    Cost of sales and operations (1)        18,328,515        7,806,480
      Inventory, beginning of year             489,103          713,054
      Purchases                             12,216,842        2,284,565
      Cost of labor                            345,558        1,037,636
      Additional inventory costs
        (section 263A)                         348,609           85,175
      Other costs                            6,043,042        4,471,621
      Less: Inventory, end of year           1,114,639          785,570
    Salaries and wages                         660,927          416,077
    Guaranteed payments to partners             91,664           53,865
    Rent paid                                  135,123           54,454
    Interest paid                            1,067,776          317,093
    Taxes and licenses                       1,011,727          261,435
    Bad debts                                   18,714           24,357
    Repairs and maintenance                    203,903           84,881
    Depreciation                             4,004,367          446,010
    Depletion                                   17,471          275,634
    Retirement plans, etc.                      15,204           25,297
    Employee benefit programs                   53,885          112,384
    Net loss from other partnerships
      and fiduciaries                          800,357         * 30,992
    Farm net loss                             * 12,280          * 2,263
    Net loss, noncapital assets                 33,129          * 2,021
    Other deductions                         9,016,996        1,056,213
  Net income (less deficit) from
    trade or business                        9,340,861          521,161
      Net income                            13,999,531        1,518,050
      Deficit                                4,658,669          996,889
Portfolio income (less deficit)
  distributed directly to partners           2,128,035          146,764
    Interest income                            442,668           46,912
    Dividend income                             95,464            2,499
    Royalty income                           1,467,055           46,961
    Net short-term capital gain (less
      deficit)                                  -9,839         * -5,525
    Net long-term capital gain (less
      deficit)                                 123,324           55,328
    Other portfolio income (less
      deficit)                                   9,364              589
Rental real estate income (less
  deficit)                                       6,556           18,835
    Net income                                  22,504           21,197
    Defcit                                      15,948            2,362
Net income (less deficit) from other
  rental activity                                9,260          * 2,958
    Net income                                   9,286          * 2,958
    Defcit                                        * 25               --
Total net income (less deficit) (2)         11,371,228          639,915
    Net income                              15,752,456        1,613,255
    Deficit                                  4,381,228          973,340

                                            Mining

                                            Support
                                          activities
                Item                      for mining        Utilities

                                             (11)             (12)

Number of partnerships                           1,441            2,507
  Number of partners                             8,525           46,806
Total assets                                 2,144,653      164,554,121
Income and deductions from trade or
  business:
  Total Income                               2,756,872      148,611,796
    Business receipts                        2,704,355      146,591,432
    Ordinary income from other
      partnerships and fiduciaries                 118          816,899
    Farm netprofit                                  --              146
    Net gain, noncapital assets                 11,934           16,444
    Other income                                40,466        1,186,874
  Total deductions                           2,793,282      148,307,489
    Cost of sales and operations (1)         1,661,389      112,017,550
      Inventory, beginning of year             162,753        1,090,770
      Purchases                                857,492       95,222,772
      Cost of labor                          * 171,244          298,563
      Additional inventory costs
        (section 263A)                        * 10,973            9,034
      Other costs                              622,473       15,463,914
      Less: Inventory, end of year             163,545          837,497
    Salaries and wages                         342,514        1,295,427
    Guaranteed payments to partners           * 10,097         * 64,349
    Rent paid                                   59,209          866,639
    Interest paid                               47,445        3,152,988
    Taxes and licenses                          33,221          705,165
    Bad debts                                   11,470          119,425
    Repairs and maintenance                     36,028          468,044
    Depreciation                               138,466        3,319,114
    Depletion                                    1,365         * 51,158
    Retirement plans, etc.                     * 1,417           74,986
    Employee benefit programs                   31,034          198,676
    Net loss from other partnerships
      and fiduciaries                               --          185,379
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --          184,620
    Other deductions                           419,628       25,603,970
  Net income (less deficit) from
    trade or business                          -36,410          304,307
      Net income                               216,116        5,144,236
      Deficit                                  252,527        4,839,930
Portfolio income (less deficit)
  distributed directly to partners              18,606          479,572
    Interest income                              1,630          596,450
    Dividend income                            * 4,725          113,984
    Royalty income                             * 6,988                2
    Net short-term capital gain (less
      deficit)                                * -6,063         -357,267
    Net long-term capital gain (less
      deficit)                                * 11,325        * 126,315
    Other portfolio income (less
      deficit)                                      --             * 87
Rental real estate income (less
  deficit)                                          --              496
    Net income                                      --              973
    Defcit                                          --              477
Net income (less deficit) from other
  rental activity                                6,106         * 44,268
    Net income                                   6,106         * 44,268
    Defcit                                          --               --
Total net income (less deficit) (2)            -16,960        1,059,594
    Net income                                 227,249        5,596,380
    Deficit                                    244,210        4,536,786

                                                  Construction

                                                          Construction
                                                               of
                Item                         Total          buildings

                                             (13)             (14)

Number of partnerships                         134,114           53,982
  Number of partners                           400,966          163,633
Total assets                               144,637,995       76,511,075
Income and deductions from trade or
  business:
  Total Income                             174,023,776       99,411,754
    Business receipts                      169,589,554       97,819,900
    Ordinary income from other
      partnerships and fiduciaries           1,060,955          675,715
    Farm netprofit                             * 2,999               --
    Net gain, noncapital assets                197,285          113,405
    Other income                             3,172,983          802,735
  Total deductions                         163,949,886       93,455,232
    Cost of sales and operations (1)       132,228,575       77,169,645
      Inventory, beginning of year          29,345,658       17,297,613
      Purchases                             44,802,782       29,158,229
      Cost of labor                          7,959,793        2,171,912
      Additional inventory costs
        (section 263A)                       4,769,044        3,824,478
      Other costs                           74,719,430       43,508,724
      Less: Inventory, end of year          30,017,761       19,119,730
    Salaries and wages                       5,680,600        2,324,892
    Guaranteed payments to partners          1,516,533          600,605
    Rent paid                                  689,558          221,478
    Interest paid                            1,901,946          930,972
    Taxes and licenses                       1,041,325          363,605
    Bad debts                                  141,726           47,334
    Repairs and maintenance                    411,654           99,777
    Depreciation                             1,411,910          352,813
    Depletion                                    * 784               --
    Retirement plans, etc.                     119,281           46,044
    Employee benefit programs                  290,826          112,253
    Net loss from other partnerships
      and fiduciaries                          375,649           78,682
    Farm net loss                               38,914               --
    Net loss, noncapital assets                117,343           83,611
    Other deductions                        17,983,262       11,023,521
  Net income (less deficit) from
    trade or business                       10,073,890        5,956,523
      Net income                            15,073,812        7,981,055
      Deficit                                4,999,922        2,024,532
Portfolio income (less deficit)
  distributed directly to partners           1,962,761          259,969
    Interest income                            583,818          185,970
    Dividend income                             35,139            7,105
    Royalty income                             * 3,361         (3)
    Net short-term capital gain (less
      deficit)                                 100,911          -42,492
    Net long-term capital gain (less
      deficit)                               1,289,601          107,778
    Other portfolio income (less
      deficit)                               * -50,068          * 1,608
Rental real estate income (less
  deficit)                                      50,607          -41,308
    Net income                                 357,480          161,530
    Defcit                                     306,872          202,837
Net income (less deficit) from other
  rental activity                               29,776              994
    Net income                                  31,519            2,670
    Defcit                                     * 1,743          * 1,676
Total net income (less deficit) (2)         10,726,523        6,110,892
    Net income                              15,771,154        8,210,410
    Deficit                                  5,044,631        2,099,518

                                                  Construction

                                           Heavy and civil engineering
                                                  construction

                                                             Utility
                                                             system
                Item                         Total        construction

                                             (15)             (16)

Number of partnerships                          33,923            1,077
  Number of partners                           133,732            2,492
Total assets                                59,487,045        2,218,510
Income and deductions from trade or
  business:
  Total Income                              45,760,886        2,714,585
    Business receipts                       43,996,050        2,676,115
    Ordinary income from other
      partnerships and fiduciaries             347,169              471
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 68,735          * 3,080
    Other income                             1,348,932           34,918
  Total deductions                          43,174,528        2,606,484
    Cost of sales and operations (1)        36,916,855        2,105,880
      Inventory, beginning of year          11,488,940              495
      Purchases                              9,228,498          269,931
      Cost of labor                          1,874,741          171,801
      Additional inventory costs
        (section 263A)                         862,878         * 72,318
      Other costs                           23,601,172        1,473,610
      Less: Inventory, end of year          10,436,958            * 476
    Salaries and wages                         879,466          103,114
    Guaranteed payments to partners            151,378         * 24,791
    Rent paid                                  120,311           17,763
    Interest paid                              747,884           20,455
    Taxes and licenses                         301,001           28,383
    Bad debts                                   47,605         * 21,936
    Repairs and maintenance                    119,921           14,070
    Depreciation                               475,104          103,543
    Depletion                                    * 784               --
    Retirement plans, etc.                      22,143            * 919
    Employee benefit programs                   49,410            3,317
    Net loss from other partnerships
      and fiduciaries                          294,341          * 5,466
    Farm net loss                             * 34,332          * 1,458
    Net loss, noncapital assets                 24,412               --
    Other deductions                         2,989,582          155,388
  Net income (less deficit) from
    trade or business                        2,586,358          108,101
      Net income                             4,966,567          214,300
      Deficit                                2,380,209          106,199
Portfolio income (less deficit)
  distributed directly to partners           1,676,657            7,152
    Interest income                            377,559            6,633
    Dividend income                             25,688            * 182
    Royalty income                             * 2,330               --
    Net short-term capital gain (less
      deficit)                                 148,602          * 1,507
    Net long-term capital gain (less
      deficit)                               1,174,155          * 1,169
    Other portfolio income (less
      deficit)                               * -51,676               --
Rental real estate income (less
  deficit)                                      87,060               --
    Net income                                 189,444               --
    Defcit                                     102,384               --
Net income (less deficit) from other
  rental activity                               27,094            * 298
    Net income                                  27,152            * 298
    Defcit                                        * 59               --
Total net income (less deficit) (2)          3,054,412          115,214
    Net income                               5,418,307          220,352
    Deficit                                  2,363,894          105,138

                                                  Construction

                                           Heavy and civil engineering
                                                  construction

                                                           Other heavy
                                                            and civil
                                             Land          engineering
                Item                      subdivision     construction

                                             (17)             (18)

Number of partnerships                          29,940            2,906
  Number of partners                           123,733            7,507
Total assets                                49,153,644        8,114,891
Income and deductions from trade or
  business:
  Total Income                              25,697,953       17,348,348
    Business receipts                       24,107,864       17,212,071
    Ordinary income from other
      partnerships and fiduciaries             337,322          * 9,376
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 47,614           18,041
    Other income                             1,205,153          108,860
  Total deductions                          23,477,382       17,090,662
    Cost of sales and operations (1)        19,653,933       15,157,042
      Inventory, beginning of year          11,452,812           35,633
      Purchases                              7,363,069        1,595,498
      Cost of labor                            124,912        1,578,028
      Additional inventory costs
        (section 263A)                         738,165         * 52,395
      Other costs                           10,190,086       11,937,476
      Less: Inventory, end of year          10,394,494           41,988
    Salaries and wages                         336,664          439,689
    Guaranteed payments to partners             86,528           40,059
    Rent paid                                   41,557           60,991
    Interest paid                              608,020          119,409
    Taxes and licenses                         206,372           66,246
    Bad debts                                   17,049            8,620
    Repairs and maintenance                     69,135           36,715
    Depreciation                               178,486          193,075
    Depletion                                     * 34            * 751
    Retirement plans, etc.                       5,640           15,584
    Employee benefit programs                   18,121           27,972
    Net loss from other partnerships
      and fiduciaries                          269,043         * 19,832
    Farm net loss                             * 28,695          * 4,179
    Net loss, noncapital assets                 24,219            * 193
    Other deductions                         1,933,889          900,305
  Net income (less deficit) from
    trade or business                        2,220,571          257,686
      Net income                             3,786,964          965,302
      Deficit                                1,566,393          707,617
Portfolio income (less deficit)
  distributed directly to partners           1,617,193           52,312
    Interest income                            330,485           40,441
    Dividend income                             16,073            9,434
    Royalty income                             * 2,330               --
    Net short-term capital gain (less
      deficit)                                 147,987           * -892
    Net long-term capital gain (less
      deficit)                               1,171,995            3,329
    Other portfolio income (less
      deficit)                               * -51,676               --
Rental real estate income (less
  deficit)                                      86,874            * 186
    Net income                                 189,183            * 261
    Defcit                                     102,309             * 75
Net income (less deficit) from other
  rental activity                              * 1,261         * 25,534
    Net income                                 * 1,305         * 25,549
    Defcit                                        * 43               15
Total net income (less deficit) (2)          2,605,917          333,281
    Net income                               4,187,949        1,010,006
    Deficit                                  1,582,032          676,724

                                                  Construction

                                            Special trade contractors

                                                           Foundation,
                                                          structure and
                                                            building
                                                            exterior
                Item                         Total         contractors

                                             (19)             (20)

Number of partnerships                          46,209            9,946
  Number of partners                           103,601           23,090
Total assets                                 8,639,875        2,195,839
Income and deductions from trade or
  business:
  Total Income                              28,851,136        6,812,139
    Business receipts                       27,773,604        6,738,172
    Ordinary income from other
      partnerships and fiduciaries            * 38,071           34,381
    Farm netprofit                             * 2,999          * 2,993
    Net gain, noncapital assets                 15,146            1,570
    Other income                             1,021,316           35,023
  Total deductions                          27,320,127        6,226,021
    Cost of sales and operations (1)        18,142,075        4,470,410
      Inventory, beginning of year             559,105          161,910
      Purchases                              6,416,054        1,714,233
      Cost of labor                          3,913,140          911,754
      Additional inventory costs
        (section 263A)                          81,688            * 534
      Other costs                            7,609,534        1,822,091
      Less: Inventory, end of year             461,073          140,112
    Salaries and wages                       2,476,242          475,869
    Guaranteed payments to partners            764,550          179,108
    Rent paid                                  347,769           73,063
    Interest paid                              223,090           25,453
    Taxes and licenses                         376,719           72,621
    Bad debts                                   46,787            7,649
    Repairs and maintenance                    191,957           31,733
    Depreciation                               583,993          102,435
    Depletion                                       --               --
    Retirement plans, etc.                      51,094           12,344
    Employee benefit programs                  129,163           28,172
    Net loss from other partnerships
      and fiduciaries                          * 2,626            * 270
    Farm net loss                              * 4,582               --
    Net loss, noncapital assets                  9,320          * 1,471
    Other deductions                         3,970,160          745,422
  Net income (less deficit) from
    trade or business                        1,531,009          586,118
      Net income                             2,126,190          670,787
      Deficit                                  595,181           84,669
Portfolio income (less deficit)
  distributed directly to partners              26,135            5,102
    Interest income                             20,289            4,119
    Dividend income                              2,347              303
    Royalty income                             * 1,031          * 1,006
    Net short-term capital gain (less
      deficit)                                  -5,199         * -1,633
    Net long-term capital gain (less
      deficit)                                   7,668          * 1,308
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                       4,855         * -1,192
    Net income                                 * 6,506            * 458
    Defcit                                     * 1,652          * 1,650
Net income (less deficit) from other
  rental activity                              * 1,689               --
    Net income                                 * 1,697               --
    Defcit                                         * 8               --
Total net income (less deficit) (2)          1,561,219          590,353
    Net income                               2,142,438          672,783
    Deficit                                    581,219           82,430

                                                  Construction

                                            Special trade contractors

                                                            Plumbing,
                                                           heating and
                                                              air-
                                          Electrical      conditioning
                Item                      contractors      contractors

                                             (21)             (22)

Number of partnerships                           4,050            5,776
  Number of partners                             8,876           12,369
Total assets                                   802,730        1,737,812
Income and deductions from trade or
  business:
  Total Income                               2,458,801        4,923,157
    Business receipts                        2,447,938        4,909,115
    Ordinary income from other
      partnerships and fiduciaries                  48          * 2,586
    Farm netprofit                                   5               --
    Net gain, noncapital assets                  * 330            * 835
    Other income                                10,479           10,620
  Total deductions                           2,281,586        4,850,195
    Cost of sales and operations (1)         1,687,880        3,485,431
      Inventory, beginning of year            * 35,907           80,847
      Purchases                                487,966        1,474,510
      Cost of labor                            368,755          758,416
      Additional inventory costs
        (section 263A)                        * 29,036         * 26,140
      Other costs                              776,795        1,234,011
      Less: Inventory, end of year              10,579           97,215
    Salaries and wages                         155,509          376,432
    Guaranteed payments to partners             59,542           49,318
    Rent paid                                   20,942           54,526
    Interest paid                                9,268           69,359
    Taxes and licenses                          27,256           63,597
    Bad debts                                  * 2,997           12,117
    Repairs and maintenance                      8,785           12,934
    Depreciation                                33,408           88,150
    Depletion                                       --               --
    Retirement plans, etc.                       9,698            4,871
    Employee benefit programs                    8,125           25,654
    Net loss from other partnerships
      and fiduciaries                            * 106             * 42
    Farm net loss                              * 4,582               --
    Net loss, noncapital assets                     --          * 7,159
    Other deductions                           253,490          600,606
  Net income (less deficit) from
    trade or business                          177,214           72,962
      Net income                               210,616          197,646
      Deficit                                  -33,402          124,683
Portfolio income (less deficit)
  distributed directly to partners              -4,566            3,297
    Interest income                              3,733            2,198
    Dividend income                              * 678             * 62
    Royalty income                                  --               --
    Net short-term capital gain (less
      deficit)                                  * -632          * 1,037
    Net long-term capital gain (less
      deficit)                                * -8,344         (3)
    Other portfolio income (less
      deficit)                                      --
Rental real estate income (less
  deficit)                                     * 3,040               30
    Net income                                 * 3,040               30
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                                   --               --
    Net income                                      --               --
    Defcit                                          --               --
Total net income (less deficit) (2)            184,665           75,253
    Net income                                 214,471          198,661
    Deficit                                   * 29,806          123,408

                                                  Construction

                                            Special trade contractors

                                                              Other
                                           Building         specialty
                                           finishing          trade
                Item                      contractors      contractors

                                             (23)             (24)

Number of partnerships                          13,200           13,238
  Number of partners                            29,768           29,499
Total assets                                 1,191,007        2,712,486
Income and deductions from trade or
  business:
  Total Income                               6,244,188        8,412,851
    Business receipts                        6,207,250        7,471,129
    Ordinary income from other
      partnerships and fiduciaries             * 1,044             * 12
    Farm netprofit                                  --               --
    Net gain, noncapital assets                    624           11,785
    Other income                                35,269          929,925
  Total deductions                           5,782,257        8,180,067
    Cost of sales and operations (1)         3,770,469        4,727,885
      Inventory, beginning of year             117,534          162,907
      Purchases                              1,582,479        1,156,867
      Cost of labor                            960,774          913,441
      Additional inventory costs
        (section 263A)                        * 12,304         * 13,674
      Other costs                            1,160,097        2,616,540
      Less: Inventory, end of year              63,491          149,676
    Salaries and wages                         479,223          989,209
    Guaranteed payments to partners            297,093          179,489
    Rent paid                                   83,952          115,286
    Interest paid                               28,793           90,218
    Taxes and licenses                          73,722          139,524
    Bad debts                                    9,020           15,004
    Repairs and maintenance                     19,576          118,929
    Depreciation                                92,593          267,407
    Depletion                                       --               --
    Retirement plans, etc.                       5,020           19,160
    Employee benefit programs                   21,539           45,673
    Net loss from other partnerships
      and fiduciaries                               --          * 2,209
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --            * 690
    Other deductions                           901,256        1,469,386
  Net income (less deficit) from
    trade or business                          461,931          232,784
      Net income                               554,543          492,599
      Deficit                                   92,612          259,815
Portfolio income (less deficit)
  distributed directly to partners                -893           23,195
    Interest income                              2,371            7,868
    Dividend income                              * 215          * 1,089
    Royalty income                               * 215             * 25
    Net short-term capital gain (less
      deficit)                                  * -259         * -3,712
    Net long-term capital gain (less
      deficit)                                * -3,220         * 17,925
    Other portfolio income (less
      deficit)                                                       --
Rental real estate income (less
  deficit)                                        * 74          * 2,903
    Net income                                    * 74          * 2,905
    Defcit                                          --              * 2
Net income (less deficit) from other
  rental activity                                 * -8          * 1,697
    Net income                                      --          * 1,697
    Defcit                                         * 8               --
Total net income (less deficit) (2)            464,583          246,366
    Net income                                 556,941          499,581
    Deficit                                     92,358          253,216

                                                  Manufacturing

                                                              Food
                Item                         Total        manufacturing

                                             (25)             (26)

Number of partnerships                          38,364            3,245
  Number of partners                           207,357           20,244
Total assets                               366,315,806       25,365,967
Income and deductions from trade or
  business:
  Total Income                             497,208,702       51,414,236
    Business receipts                      485,032,481       50,501,740
    Ordinary income from other
      partnerships and fiduciaries           3,086,149           87,327
    Farm netprofit                             * 1,156            * 545
    Net gain, noncapital assets              1,086,217          252,368
    Other income                             8,002,700          572,256
  Total deductions                         477,834,990       49,870,805
    Cost of sales and operations (1)       376,741,790       40,449,083
      Inventory, beginning of year          77,984,718        3,926,918
      Purchases                            183,802,246       29,939,457
      Cost of labor                         22,825,494        2,385,336
      Additional inventory costs
        (section 263A)                       1,729,961          118,458
      Other costs                          126,224,223        8,746,089
      Less: Inventory, end of year          36,107,134        4,667,176
    Salaries and wages                      19,383,307        1,737,592
    Guaranteed payments to partners            772,198           54,382
    Rent paid                                2,773,218          324,496
    Interest paid                            4,827,180          421,418
    Taxes and licenses                       6,966,564          263,861
    Bad debts                                  563,187           46,462
    Repairs and maintenance                  1,933,987          230,580
    Depreciation                             9,536,493          702,211
    Depletion                                   33,723            1,530
    Retirement plans, etc.                   1,235,162           60,560
    Employee benefit programs                2,437,790          285,074
    Net loss from other partnerships
      and fiduciaries                          918,336            7,998
    Farm net loss                             * 10,603          * 4,379
    Net loss, noncapital assets                202,298           15,295
    Other deductions                        49,499,155        5,265,883
  Net income (less deficit) from
    trade or business                       19,373,712        1,543,431
      Net income                            34,252,291        2,180,074
      Deficit                               14,878,579          636,643
Portfolio income (less deficit)
  distributed directly to partners           3,991,565          166,977
    Interest income                          1,342,329           30,911
    Dividend income                          1,655,657          137,552
    Royalty income                             577,800            3,583
    Net short-term capital gain (less
      deficit)                                  95,180              -93
    Net long-term capital gain (less
      deficit)                                 319,885           -4,976
    Other portfolio income (less
      deficit)                                     714               --
Rental real estate income (less
  deficit)                                      61,645            9,015
    Net income                                  62,016            9,084
    Defcit                                       * 370               69
Net income (less deficit) from other
  rental activity                              355,767            2,107
    Net income                                 419,986            2,214
    Defcit                                      64,220            * 107
Total net income (less deficit) (2)         23,367,624        1,726,599
    Net income                              37,340,960        2,357,213
    Deficit                                 13,973,337          630,614

                                                  Manufacturing

                                         Beverage and
                                            tobacco       Textile mills
                                            product        and textile
                Item                     manufacturing    product mills

                                             (27)             (28)

Number of partnerships                           1,474              627
  Number of partners                             5,752            1,965
Total assets                                16,443,472        2,189,753
Income and deductions from trade or
  business:
  Total Income                              15,718,583        3,640,610
    Business receipts                       15,057,053        3,623,588
    Ordinary income from other
      partnerships and fiduciaries                * 85              676
    Farm netprofit                               * 572               --
    Net gain, noncapital assets                  1,873          * 4,516
    Other income                               658,999           11,830
  Total deductions                          15,058,670        3,672,678
    Cost of sales and operations (1)         8,992,778        3,116,562
      Inventory, beginning of year           1,446,381          506,626
      Purchases                              7,919,823        1,959,199
      Cost of labor                            184,307          362,290
      Additional inventory costs
        (section 263A)                        * 45,541            8,518
      Other costs                              998,577          696,009
      Less: Inventory, end of year           1,601,851          416,082
    Salaries and wages                       1,258,977          124,522
    Guaranteed payments to partners            * 7,938          * 9,095
    Rent paid                                  305,960           22,713
    Interest paid                              238,551           50,175
    Taxes and licenses                         190,886           15,373
    Bad debts                                   25,080           19,250
    Repairs and maintenance                     43,694           10,529
    Depreciation                               445,888           50,362
    Depletion                                       --               --
    Retirement plans, etc.                      94,540          * 4,248
    Employee benefit programs                   80,947          * 8,817
    Net loss from other partnerships
      and fiduciaries                          266,422            * 739
    Farm net loss                              * 6,224               --
    Net loss, noncapital assets                  * 765          * 7,123
    Other deductions                         3,100,021          233,170
  Net income (less deficit) from
    trade or business                          659,912          -32,068
      Net income                               998,893           85,881
      Deficit                                  338,980          117,949
Portfolio income (less deficit)
  distributed directly to partners              76,827           48,684
    Interest income                             46,663            5,470
    Dividend income                           * 13,808         * 44,268
    Royalty income                               3,008               --
    Net short-term capital gain (less
      deficit)                                      --           * -218
    Net long-term capital gain (less
      deficit)                                  13,348           * -836
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                      27,455            * 335
    Net income                                  27,626            * 335
    Defcit                                       * 171               --
Net income (less deficit) from other
  rental activity                              193,490               --
    Net income                                 193,490               --
    Defcit                                          --               --
Total net income (less deficit) (2)            944,337           18,005
    Net income                               1,253,380          133,522
    Deficit                                    309,043          115,517

                                                  Manufacturing

                                                           Leather and
                                                             allied
                                            Apparel          product
                Item                     manufacturing    manufacturing

                                             (29)             (30)

Number of partnerships                           1,373            * 143
  Number of partners                             3,731            * 571
Total assets                                 2,417,295          755,660
Income and deductions from trade or
  business:
  Total Income                               5,673,294          846,237
    Business receipts                        5,423,219          843,238
    Ordinary income from other
      partnerships and fiduciaries             214,952               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 2,156                4
    Other income                                32,966          * 2,995
  Total deductions                           5,159,808        * 869,430
    Cost of sales and operations (1)         3,763,972        * 771,857
      Inventory, beginning of year             856,576         * 81,600
      Purchases                              2,782,093        * 582,542
      Cost of labor                            537,470         * 76,927
      Additional inventory costs
        (section 263A)                          60,841           13,171
      Other costs                              534,681         * 85,205
      Less: Inventory, end of year           1,007,688         * 67,588
    Salaries and wages                         396,087         * 18,841
    Guaranteed payments to partners             29,195            2,043
    Rent paid                                   70,111          * 2,205
    Interest paid                               68,625         * 15,304
    Taxes and licenses                          43,540          * 3,152
    Bad debts                                    8,251            2,658
    Repairs and maintenance                      9,941            * 469
    Depreciation                                44,327          * 3,241
    Depletion                                       --               --
    Retirement plans, etc.                       7,756            1,350
    Employee benefit programs                   31,716            3,403
    Net loss from other partnerships
      and fiduciaries                            1,452              782
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 1,319               --
    Other deductions                           683,515         * 44,126
  Net income (less deficit) from
    trade or business                          513,486        * -23,193
      Net income                               623,458         * 20,165
      Deficit                                  109,972         * 43,359
Portfolio income (less deficit)
  distributed directly to partners              21,376           21,087
    Interest income                              5,394           21,087
    Dividend income                           (3)                    --
    Royalty income                              16,621               --
    Net short-term capital gain (less
      deficit)                                      --               --
    Net long-term capital gain (less
      deficit)                                    -638               --
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                          --               --
    Net income                                      --               --
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                                   --               --
    Net income                                      --               --
    Defcit                                          --               --
Total net income (less deficit) (2)            535,501         * -2,106
    Net income                                 645,309         * 41,253
    Deficit                                    109,808         * 43,359

                                                  Manufacturing

                                             Wood
                                            product           Paper
                Item                     manufacturing    manufacturing

                                             (31)             (32)

Number of partnerships                           1,978              283
  Number of partners                            26,212            1,100
Total assets                                 4,864,308        5,984,374
Income and deductions from trade or
  business:
  Total Income                               7,646,866        6,525,570
    Business receipts                        7,562,643        6,431,443
    Ordinary income from other
      partnerships and fiduciaries               8,224            * 201
    Farm netprofit                                * 38               --
    Net gain, noncapital assets                  7,166           34,975
    Other income                                68,794           58,952
  Total deductions                           7,801,096        6,839,350
    Cost of sales and operations (1)         6,148,203        5,500,623
      Inventory, beginning of year             810,727          575,240
      Purchases                              4,138,220        2,753,984
      Cost of labor                            852,587          730,972
      Additional inventory costs
        (section 263A)                          28,874          111,624
      Other costs                            1,267,019        1,764,046
      Less: Inventory, end of year             949,225          584,109
    Salaries and wages                         474,699          301,409
    Guaranteed payments to partners             50,848          * 4,963
    Rent paid                                   52,961           45,720
    Interest paid                              135,578          163,805
    Taxes and licenses                          69,502           65,878
    Bad debts                                   11,773           18,339
    Repairs and maintenance                     41,156           39,301
    Depreciation                               159,861          143,547
    Depletion                                  * 4,081               --
    Retirement plans, etc.                      11,361            7,365
    Employee benefit programs                   43,135           35,966
    Net loss from other partnerships
      and fiduciaries                              258               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 1,376         * 14,400
    Other deductions                           596,304          498,034
  Net income (less deficit) from
    trade or business                         -154,230         -313,779
      Net income                               306,835          165,183
      Deficit                                  461,064          478,963
Portfolio income (less deficit)
  distributed directly to partners              20,063           13,599
    Interest income                              3,743            6,093
    Dividend income                              * 869             * 55
    Royalty income                                * 62              364
    Net short-term capital gain (less
      deficit)                                   * 765            * 538
    Net long-term capital gain (less
      deficit)                                  14,602            6,599
    Other portfolio income (less
      deficit)                                      23            * -50
Rental real estate income (less
  deficit)                                         550              270
    Net income                                   * 584              270
    Defcit                                        * 34               --
Net income (less deficit) from other
  rental activity                              * 1,317              707
    Net income                                 * 1,317              707
    Defcit                                          --
Total net income (less deficit) (2)           -147,666         -306,339
    Net income                                 311,371          168,373
    Deficit                                    459,037          474,712

                                                  Manufacturing

                                           Printing         Petroleum
                                          and related       and coal
                                            support         products
                Item                      activities      manufacturing

                                             (33)             (34)

Number of partnerships                           3,413              342
  Number of partners                             9,417            3,191
Total assets                                 3,629,375       90,454,866
Income and deductions from trade or
  business:
  Total Income                               5,025,773      155,111,517
    Business receipts                        4,953,315      153,101,986
    Ordinary income from other
      partnerships and fiduciaries               * 448          359,264
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 20,793          347,954
    Other income                                51,218        1,302,313
  Total deductions                           4,976,811      155,073,523
    Cost of sales and operations (1)         2,934,168      132,688,716
      Inventory, beginning of year             295,747       46,771,231
      Purchases                              1,628,862       32,980,012
      Cost of labor                            480,426          548,830
      Additional inventory costs
        (section 263A)                          36,932          348,234
      Other costs                              791,398       55,499,937
      Less: Inventory, end of year             299,197        3,459,529
    Salaries and wages                         510,407        1,745,012
    Guaranteed payments to partners             49,517         * 47,891
    Rent paid                                   93,909          401,618
    Interest paid                              115,652          690,987
    Taxes and licenses                          62,063        4,776,197
    Bad debts                                   19,594           64,234
    Repairs and maintenance                     22,961          520,194
    Depreciation                                93,974        2,422,707
    Depletion                                       --               79
    Retirement plans, etc.                       9,773          254,161
    Employee benefit programs                   36,952          232,972
    Net loss from other partnerships
      and fiduciaries                          * 4,944        * 395,442
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 542         * 88,873
    Other deductions                         1,022,356       10,744,440
  Net income (less deficit) from
    trade or business                           48,962           37,994
      Net income                               348,384        3,275,021
      Deficit                                  299,422        3,237,027
Portfolio income (less deficit)
  distributed directly to partners              -8,193        1,384,331
    Interest income                             33,585          143,530
    Dividend income                            * 5,012        1,057,954
    Royalty income                                 717            2,704
    Net short-term capital gain (less
      deficit)                                      --           39,176
    Net long-term capital gain (less
      deficit)                                 -47,507        * 140,965
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                     * 1,547          * 2,869
    Net income                                 * 1,547          * 2,869
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                             * 10,487          195,182
    Net income                                * 10,487          195,182
    Defcit                                          --               --
Total net income (less deficit) (2)            100,311        1,440,234
    Net income                                 374,253        4,509,826
    Deficit                                    273,942        3,069,592

                                                  Manufacturing

                                                          Plastics and
                                                             rubber
                                           Chemical         products
                Item                     manufacturing    manufacturing

                                             (35)             (36)

Number of partnerships                           1,879            1,468
  Number of partners                            53,496            6,651
Total assets                                82,573,331       11,304,445
Income and deductions from trade or
  business:
  Total Income                              78,185,308       13,842,090
    Business receipts                       75,021,695       13,694,260
    Ordinary income from other
      partnerships and fiduciaries           2,030,394           27,155
    Farm netprofit                                  --               --
    Net gain, noncapital assets                116,356            2,719
    Other income                             1,016,863          117,956
  Total deductions                          68,859,729       13,806,480
    Cost of sales and operations (1)        48,559,832       10,823,726
      Inventory, beginning of year           7,347,577        1,005,195
      Purchases                             34,482,877        6,989,867
      Cost of labor                          1,472,525        1,406,421
      Additional inventory costs
        (section 263A)                         118,948          116,437
      Other costs                           12,265,975        2,469,032
      Less: Inventory, end of year           7,128,070        1,163,227
    Salaries and wages                       3,591,302          632,864
    Guaranteed payments to partners             54,826           32,740
    Rent paid                                  462,944           80,959
    Interest paid                              705,887          395,131
    Taxes and licenses                         461,661           72,675
    Bad debts                                   58,918           23,535
    Repairs and maintenance                    395,960           41,110
    Depreciation                             2,392,204          224,435
    Depletion                                    8,260               --
    Retirement plans, etc.                     240,058           17,416
    Employee benefit programs                  416,880          141,831
    Net loss from other partnerships
      and fiduciaries                          120,614          * 5,399
    Farm net loss                                   --               --
    Net loss, noncapital assets                 14,346          * 1,793
    Other deductions                        11,376,038        1,312,867
  Net income (less deficit) from
    trade or business                        9,325,579           35,609
      Net income                            11,976,378          479,798
      Deficit                                2,650,799          444,189
Portfolio income (less deficit)
  distributed directly to partners             943,144           58,799
    Interest income                            269,112           42,952
    Dividend income                            210,888            4,233
    Royalty income                             451,740           11,611
    Net short-term capital gain (less
      deficit)                                  -1,165               --
    Net long-term capital gain (less
      deficit)                                  12,261               -4
    Other portfolio income (less
      deficit)                                     308               --
Rental real estate income (less
  deficit)                                       1,590            * 259
    Net income                                   1,590            * 259
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                               11,651            * 708
    Net income                                  11,651            * 708
    Defcit                                          --               --
Total net income (less deficit) (2)         10,270,869           95,372
    Net income                              12,724,663          520,639
    Deficit                                  2,453,795          425,267

                                                  Manufacturing

                                          Nonmetallic
                                            mineral          Primary
                                           products           metal
                Item                     manufacturing    manufacturing

                                             (37)             (38)

Number of partnerships                           1,512              743
  Number of partners                             4,271            4,402
Total assets                                 5,524,510       16,153,928
Income and deductions from trade or
  business:
  Total Income                               6,730,601       16,060,435
    Business receipts                        6,510,788       15,470,007
    Ordinary income from other
      partnerships and fiduciaries           * 129,757         * 59,218
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  5,067          169,361
    Other income                                84,990          361,848
  Total deductions                           6,294,289       16,261,330
    Cost of sales and operations (1)         4,862,569       13,760,347
      Inventory, beginning of year             593,792        1,971,125
      Purchases                              2,429,842        8,706,191
      Cost of labor                            676,601        1,490,587
      Additional inventory costs
        (section 263A)                          98,665          136,092
      Other costs                            1,655,507        3,552,711
      Less: Inventory, end of year             591,839        2,096,359
    Salaries and wages                         317,596          384,650
    Guaranteed payments to partners           * 22,314          * 2,135
    Rent paid                                   56,820           58,769
    Interest paid                              112,448          422,131
    Taxes and licenses                          55,599           81,018
    Bad debts                                   12,372           44,658
    Repairs and maintenance                     45,688           65,170
    Depreciation                               183,209          369,947
    Depletion                                   19,773               --
    Retirement plans, etc.                      12,461           15,751
    Employee benefit programs                   29,294           53,259
    Net loss from other partnerships
      and fiduciaries                          * 4,455         * 56,124
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 329          * 3,169
    Other deductions                           559,362          944,204
  Net income (less deficit) from
    trade or business                          436,313         -200,895
      Net income                               645,444          821,175
      Deficit                                  209,131        1,022,071
Portfolio income (less deficit)
  distributed directly to partners              11,668           60,863
    Interest income                             10,012           33,448
    Dividend income                                331           24,174
    Royalty income                                  --            1,561
    Net short-term capital gain (less
      deficit)                                    * -8               -9
    Net long-term capital gain (less
      deficit)                                 * 1,331            1,688
    Other portfolio income (less
      deficit)                                       2               --
Rental real estate income (less
  deficit)                                       * 171            * 575
    Net income                                   * 193            * 575
    Defcit                                        * 21               --
Net income (less deficit) from other
  rental activity                                  846         * -1,112
    Net income                                     882            * 551
    Defcit                                          36          * 1,663
Total net income (less deficit) (2)            447,675         -142,249
    Net income                                 655,108          835,734
    Deficit                                    207,433          977,983

                                                  Manufacturing

                                          Fabricated
                                             metal
                                            product         Machinery
                Item                     manufacturing    manufacturing

                                             (39)             (40)

Number of partnerships                           4,960            3,211
  Number of partners                            14,896            9,562
Total assets                                11,263,790       24,103,590
Income and deductions from trade or
  business:
  Total Income                              13,843,108       23,151,162
    Business receipts                       13,716,979       22,833,626
    Ordinary income from other
      partnerships and fiduciaries             * 6,306         * 23,865
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 13,627           13,905
    Other income                               106,196          279,766
  Total deductions                          13,453,167       19,649,896
    Cost of sales and operations (1)         9,913,372       14,209,416
      Inventory, beginning of year           1,449,373        3,777,470
      Purchases                              5,726,585        9,545,083
      Cost of labor                          1,663,448        1,607,652
      Additional inventory costs
        (section 263A)                          76,564           87,336
      Other costs                            2,527,731        3,075,522
      Less: Inventory, end of year           1,530,328        3,883,647
    Salaries and wages                         996,577        1,416,944
    Guaranteed payments to partners            135,272           80,263
    Rent paid                                  135,456          199,129
    Interest paid                              241,695          268,718
    Taxes and licenses                         149,041          214,508
    Bad debts                                   50,495           41,410
    Repairs and maintenance                     71,692           89,603
    Depreciation                               295,334          383,825
    Depletion                                       --               --
    Retirement plans, etc.                      33,533           62,993
    Employee benefit programs                  161,326          252,537
    Net loss from other partnerships
      and fiduciaries                          * 8,412          * 9,643
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 7,212           15,985
    Other deductions                         1,253,749        2,404,923
  Net income (less deficit) from
    trade or business                          389,941        3,501,266
      Net income                               935,167        4,309,056
      Deficit                                  545,226          807,790
Portfolio income (less deficit)
  distributed directly to partners              38,388          196,919
    Interest income                             32,077          181,293
    Dividend income                              * 101           24,005
    Royalty income                               * 479            6,719
    Net short-term capital gain (less
      deficit)                                * -1,512              -98
    Net long-term capital gain (less
      deficit)                                 * 7,242        * -15,096
    Other portfolio income (less
      deficit)                                      --               95
Rental real estate income (less
  deficit)                                       7,253          * 1,503
    Net income                                   7,253          * 1,503
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                             * -3,353               43
    Net income                                                       43
    Defcit                                     * 3,353               --
Total net income (less deficit) (2)            426,499        3,714,924
    Net income                                 955,595        4,495,872
    Deficit                                    529,096          780,949

                                                  Manufacturing

                                                           Electrical
                                         Computer and      equipment,
                                          electrical      appliance and
                                            product         component
                Item                     manufacturing    manufacturing

                                             (41)             (42)

Number of partnerships                           2,070            1,158
  Number of partners                             9,930            6,865
Total assets                                25,424,138        4,824,742
Income and deductions from trade or
  business:
  Total Income                              36,285,034        7,149,440
    Business receipts                       34,453,812        6,816,133
    Ordinary income from other
      partnerships and fiduciaries               9,493         * 65,826
    Farm netprofit                                  --               --
    Net gain, noncapital assets               * 28,896            6,015
    Other income                             1,792,833          261,466
  Total deductions                          35,822,614        7,087,827
    Cost of sales and operations (1)        27,845,330        4,992,374
      Inventory, beginning of year           1,793,415        1,033,849
      Purchases                              5,901,763        2,943,583
      Cost of labor                          2,651,166          564,378
      Additional inventory costs
        (section 263A)                          61,258           67,232
      Other costs                           18,817,937        1,389,105
      Less: Inventory, end of year           1,513,623        1,005,774
    Salaries and wages                       2,729,278          548,735
    Guaranteed payments to partners             31,696         * 21,345
    Rent paid                                  172,580           43,092
    Interest paid                              240,950           99,482
    Taxes and licenses                         134,398           62,681
    Bad debts                                   35,224           20,532
    Repairs and maintenance                    107,331           20,710
    Depreciation                               738,539          181,852
    Depletion                                       --               --
    Retirement plans, etc.                     113,109           17,015
    Employee benefit programs                  395,017           77,386
    Net loss from other partnerships
      and fiduciaries                         * 27,963            * 793
    Farm net loss                                   --               --
    Net loss, noncapital assets                 21,781             * 111
    Other deductions                         3,229,420        1,001,717
  Net income (less deficit) from
    trade or business                          462,419           61,613
      Net income                             2,139,163          507,825
      Deficit                                1,676,743          446,212
Portfolio income (less deficit)
  distributed directly to partners             387,698           18,017
    Interest income                            210,819           27,387
    Dividend income                           * 13,189            * 115
    Royalty income                            * 52,339            2,757
    Net short-term capital gain (less
      deficit)                                  36,387               --
    Net long-term capital gain (less
      deficit)                                * 74,961        * -12,242
    Other portfolio income (less
      deficit)                                       3               --
Rental real estate income (less
  deficit)                                     * 3,191          * 1,952
    Net income                                 * 3,191          * 1,952
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                              -54,898               82
    Net income                                     366               82
    Defcit                                      55,264               --
Total net income (less deficit) (2)            687,062           93,906
    Net income                               2,144,619          532,957
    Deficit                                  1,457,557          439,051

                                                  Manufacturing

                                            Trans-          Furniture
                                           portation       and related
                                           equipment         product
                Item                     manufacturing    manufacturing

                                             (43)             (44)

Number of partnerships                             820            2,418
  Number of partners                             2,220            5,930
Total assets                                17,571,439        1,113,876
Income and deductions from trade or
  business:
  Total Income                              27,276,349        2,362,759
    Business receipts                       26,593,323        2,347,356
    Ordinary income from other
      partnerships and fiduciaries              59,429               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 48,881          * 1,293
    Other income                               574,716           14,111
  Total deductions                          26,374,633        2,252,081
    Cost of sales and operations (1)        22,524,145        1,650,027
      Inventory, beginning of year           1,957,680          141,545
      Purchases                             14,262,767        1,020,635
      Cost of labor                          1,851,758          284,976
      Additional inventory costs
        (section 263A)                          55,567          * 8,793
      Other costs                            6,322,867          421,012
      Less: Inventory, end of year           1,926,494          226,933
    Salaries and wages                       1,059,679          118,224
    Guaranteed payments to partners             45,045           28,100
    Rent paid                                   72,519           32,171
    Interest paid                              180,576           32,606
    Taxes and licenses                         108,401           17,391
    Bad debts                                   12,712          * 3,644
    Repairs and maintenance                    127,338            4,826
    Depreciation                               275,488           31,588
    Depletion                                       --               --
    Retirement plans, etc.                     243,234            * 343
    Employee benefit programs                   76,544            3,898
    Net loss from other partnerships
      and fiduciaries                               --             * 15
    Farm net loss                                   --               --
    Net loss, noncapital assets                  1,856               94
    Other deductions                         1,647,097          329,155
  Net income (less deficit) from
    trade or business                          901,716          110,678
      Net income                             1,697,264          140,059
      Deficit                                  795,547           29,381
Portfolio income (less deficit)
  distributed directly to partners             360,919            6,780
    Interest income                            192,019            6,743
    Dividend income                          * 107,477              * 1
    Royalty income                            * 10,315             * 36
    Net short-term capital gain (less
      deficit)                                  20,714               --
    Net long-term capital gain (less
      deficit)                                * 30,059               --
    Other portfolio income (less
      deficit)                                     333               --
Rental real estate income (less
  deficit)                                         380            * -71
    Net income                                     380               --
    Defcit                                          --             * 71
Net income (less deficit) from other
  rental activity                               -1,426              115
    Net income                                 * 2,002              115
    Defcit                                       3,428               --
Total net income (less deficit) (2)          1,210,816          117,502
    Net income                               1,887,552          146,612
    Deficit                                    676,737           29,110

                                         Manufacturing      Wholesale
                                                              trade
                                         Miscellaneous
                Item                     manufacturing        Total

                                             (45)             (46)

Number of partnerships                           5,247           37,800
  Number of partners                            16,951          139,856
Total assets                                14,352,946       70,545,996
Income and deductions from trade or
  business:
  Total Income                              20,719,730      261,989,748
    Business receipts                       20,076,277      256,768,158
    Ordinary income from other
      partnerships and fiduciaries               3,528          322,155
    Farm netprofit                                  --          * 3,734
    Net gain, noncapital assets                  8,292           56,764
    Other income                               631,633        4,838,937
  Total deductions                          18,650,773      255,682,119
    Cost of sales and operations (1)        13,234,690      225,070,429
      Inventory, beginning of year           1,642,650       14,045,788
      Purchases                              7,108,860      186,271,521
      Cost of labor                          2,996,836        1,641,179
      Additional inventory costs
        (section 263A)                         130,876          674,003
      Other costs                            3,343,862       38,012,038
      Less: Inventory, end of year           1,988,395       15,989,856
    Salaries and wages                       1,019,911        8,385,342
    Guaranteed payments to partners             62,591          766,376
    Rent paid                                  139,087        1,429,358
    Interest paid                              227,460        1,033,124
    Taxes and licenses                         118,739          928,723
    Bad debts                                   44,046          401,428
    Repairs and maintenance                     45,733          427,243
    Depreciation                               393,957        1,206,371
    Depletion                                       --            6,527
    Retirement plans, etc.                      28,135          181,332
    Employee benefit programs                   70,839          625,412
    Net loss from other partnerships
      and fiduciaries                          * 6,881          213,305
    Farm net loss                                   --               --
    Net loss, noncapital assets                  5,932           10,098
    Other deductions                         3,252,773       14,997,052
  Net income (less deficit) from
    trade or business                        2,068,957        6,307,630
      Net income                             2,597,068        9,112,523
      Deficit                                  528,111        2,804,893
Portfolio income (less deficit)
  distributed directly to partners             163,620          349,882
    Interest income                             39,991          199,257
    Dividend income                           * 11,623            5,190
    Royalty income                            * 13,182           49,329
    Net short-term capital gain (less
      deficit)                                   * 702           15,777
    Net long-term capital gain (less
      deficit)                                * 98,121           79,938
    Other portfolio income (less
      deficit)                                      --            * 393
Rental real estate income (less
  deficit)                                       2,800            8,360
    Net income                                 * 2,804           15,252
    Defcit                                         * 3          * 6,893
Net income (less deficit) from other
  rental activity                               * -180            5,713
    Net income                                   * 188           10,950
    Defcit                                         368          * 5,237
Total net income (less deficit) (2)          2,136,374        6,575,870
    Net income                               2,647,110        9,296,009
    Deficit                                    510,735        2,720,139

                                                 Wholesale trade

                                           Merchant         Merchant
                                         wholesalers,     wholesalers,
                                            durable        nondurable
                Item                         goods            goods

                                             (47)             (48)

Number of partnerships                          17,839           16,302
  Number of partners                            52,750           73,114
Total assets                                30,067,137       37,942,541
Income and deductions from trade or
  business:
  Total Income                              62,547,347      150,178,963
    Business receipts                       59,935,178      147,637,244
    Ordinary income from other
      partnerships and fiduciaries             * 6,307          312,779
    Farm netprofit                             * 3,734               --
    Net gain, noncapital assets                 25,886           14,894
    Other income                             2,576,241        2,214,046
  Total deductions                          60,120,761      146,608,426
    Cost of sales and operations (1)        46,964,806      130,730,836
      Inventory, beginning of year           6,842,863        6,669,731
      Purchases                             43,367,466       96,329,974
      Cost of labor                          1,150,366          406,955
      Additional inventory costs
        (section 263A)                         243,373          422,177
      Other costs                            3,151,161       34,094,932
      Less: Inventory, end of year           7,851,257        7,547,856
    Salaries and wages                       3,547,499        4,390,092
    Guaranteed payments to partners            283,660          396,829
    Rent paid                                  593,983          751,686
    Interest paid                              424,296          568,455
    Taxes and licenses                         403,690          475,826
    Bad debts                                  218,801          164,738
    Repairs and maintenance                    168,725          244,275
    Depreciation                               484,851          664,964
    Depletion                                    2,028            4,499
    Retirement plans, etc.                      71,826           98,248
    Employee benefit programs                  277,957          314,907
    Net loss from other partnerships
      and fiduciaries                           18,345          193,866
    Farm net loss                                   --               --
    Net loss, noncapital assets                  7,639            1,563
    Other deductions                         6,652,655        7,607,641
  Net income (less deficit) from
    trade or business                        2,426,586        3,570,538
      Net income                             3,628,729        5,076,523
      Deficit                                1,202,143        1,505,985
Portfolio income (less deficit)
  distributed directly to partners             144,825          185,728
    Interest income                             98,819           91,143
    Dividend income                              2,753            2,428
    Royalty income                            * 20,534         * 28,795
    Net short-term capital gain (less
      deficit)                                * -9,449           25,253
    Net long-term capital gain (less
      deficit)                                  32,168           37,757
    Other portfolio income (less
      deficit)                                      --            * 352
Rental real estate income (less
  deficit)                                       9,763           -1,456
    Net income                                  10,877            4,324
    Defcit                                     * 1,113          * 5,779
Net income (less deficit) from other
  rental activity                                2,937            2,747
    Net income                                 * 6,791          * 4,124
    Defcit                                     * 3,854            1,377
Total net income (less deficit) (2)          2,561,393        3,694,547
    Net income                               3,727,610        5,152,064
    Deficit                                  1,166,217        1,457,517

                                           Wholesale
                                             trade

                                          Wholesalers
                                          electrical         Retail
                                          markets and         trade
                                          agents and
                Item                        brokers           Total

                                             (49)             (50)

Number of partnerships                           3,659          122,013
  Number of partners                            13,992          348,663
Total assets                                 2,536,318       86,123,375
Income and deductions from trade or
  business:
  Total Income                              49,263,438      286,179,015
    Business receipts                       49,195,736      281,055,114
    Ordinary income from other
      partnerships and fiduciaries               3,069          138,898
    Farm netprofit                                  --               --
    Net gain, noncapital assets               * 15,983           77,400
    Other income                                48,650        4,907,602
  Total deductions                          48,952,932      284,355,211
    Cost of sales and operations (1)        47,374,788      224,925,278
      Inventory, beginning of year             533,194       25,673,800
      Purchases                             46,574,081      213,085,927
      Cost of labor                             83,858        1,684,961
      Additional inventory costs
        (section 263A)                           8,453          392,003
      Other costs                              765,944       13,482,518
      Less: Inventory, end of year             590,743       29,659,992
    Salaries and wages                         447,752       19,545,998
    Guaranteed payments to partners             85,887          849,156
    Rent paid                                   83,688        5,091,063
    Interest paid                               40,373        2,039,990
    Taxes and licenses                          49,207        2,875,309
    Bad debts                                   17,889          553,557
    Repairs and maintenance                     14,243        1,115,070
    Depreciation                                56,556        3,387,253
    Depletion                                       --          * 7,239
    Retirement plans, etc.                      11,258          189,296
    Employee benefit programs                   32,548        1,315,014
    Net loss from other partnerships
      and fiduciaries                          * 1,094           42,091
    Farm net loss                                   --          * 1,333
    Net loss, noncapital assets                  * 896          107,201
    Other deductions                           736,755       22,310,365
  Net income (less deficit) from
    trade or business                          310,506        1,823,803
      Net income                               407,271        6,750,922
      Deficit                                   96,764        4,927,119
Portfolio income (less deficit)
  distributed directly to partners              19,328          306,536
    Interest income                              9,295          160,344
    Dividend income                                * 8            6,819
    Royalty income                                  --            * 975
    Net short-term capital gain (less
      deficit)                                   * -27           -3,161
    Net long-term capital gain (less
      deficit)                                * 10,013          141,427
    Other portfolio income (less
      deficit)                                      40            * 132
Rental real estate income (less
  deficit)                                        * 52           63,662
    Net income                                    * 52           87,767
    Defcit                                          --           24,105
Net income (less deficit) from other
  rental activity                                   29           48,768
    Net income                                      34           59,843
    Defcit                                           5         * 11,075
Total net income (less deficit) (2)            319,931        2,104,502
    Net income                                 416,335        6,941,412
    Deficit                                     96,405        4,836,910

                                                  Retail trade

                                                            Furniture
                                             Motor          and home
                                          vehicle and      furnishing
                Item                     parts dealers       stores

                                             (51)             (52)

Number of partnerships                          15,985            6,405
  Number of partners                            38,030           15,771
Total assets                                23,135,555        2,782,848
Income and deductions from trade or
  business:
  Total Income                              80,558,742        7,136,953
    Business receipts                       79,108,780        6,971,853
    Ordinary income from other
      partnerships and fiduciaries             * 7,561               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 40,794          * 1,086
    Other income                             1,401,607          164,014
  Total deductions                          79,632,534        7,169,196
    Cost of sales and operations (1)        68,669,751        4,241,217
      Inventory, beginning of year          10,064,687          922,272
      Purchases                             67,131,832        3,594,732
      Cost of labor                            621,296          168,711
      Additional inventory costs
        (section 263A)                          72,986           48,312
      Other costs                            3,848,176          460,777
      Less: Inventory, end of year          13,155,850          953,588
    Salaries and wages                       4,148,467          719,074
    Guaranteed payments to partners            199,863           62,308
    Rent paid                                  790,854          438,715
    Interest paid                              468,056           82,018
    Taxes and licenses                         584,504          116,449
    Bad debts                                   56,518           18,413
    Repairs and maintenance                    171,696           40,258
    Depreciation                               414,613           73,227
    Depletion                                       --               --
    Retirement plans, etc.                      20,265            2,722
    Employee benefit programs                  265,691           25,464
    Net loss from other partnerships
      and fiduciaries                              932         * 13,622
    Farm net loss                                   --               --
    Net loss, noncapital assets                  7,423         * 23,518
    Other deductions                         3,833,902        1,312,190
  Net income (less deficit) from
    trade or business                          926,208          -32,243
      Net income                             1,424,076          336,346
      Deficit                                  497,869          368,589
Portfolio income (less deficit)
  distributed directly to partners             170,167            2,887
    Interest income                             49,425            2,151
    Dividend income                                533              271
    Royalty income                                 * 3               --
    Net short-term capital gain (less
      deficit)                                   * -35               --
    Net long-term capital gain (less
      deficit)                                 120,219            * 465
    Other portfolio income (less
      deficit)                                      22               --
Rental real estate income (less
  deficit)                                       3,170          * 3,984
    Net income                                   5,639          * 3,984
    Defcit                                     * 2,469               --
Net income (less deficit) from other
  rental activity                                 * 72               --
    Net income                                    * 72               --
    Defcit                                          --               --
Total net income (less deficit) (2)            979,433          -25,837
    Net income                               1,452,396          340,760
    Deficit                                    472,963          366,597

                                                  Retail trade

                                                            Building
                                                          materials and
                                          Electronics        garden
                                              and         equipment and
                                           appliance        supplies
                Item                        stores           dealers

                                             (53)             (54)

Number of partnerships                           2,141            5,199
  Number of partners                             5,238           12,795
Total assets                                 5,353,698        2,794,540
Income and deductions from trade or
  business:
  Total Income                              24,692,979        7,973,242
    Business receipts                       24,583,503        7,912,365
    Ordinary income from other
      partnerships and fiduciaries                  --          * 1,559
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  * 234            1,669
    Other income                               109,242           57,649
  Total deductions                          24,306,525        7,887,605
    Cost of sales and operations (1)        19,281,546        5,809,070
      Inventory, beginning of year           2,117,018        1,136,446
      Purchases                             18,887,226        5,635,933
      Cost of labor                            139,392          126,279
      Additional inventory costs
        (section 263A)                           2,513           18,998
      Other costs                              594,827          138,931
      Less: Inventory, end of year           2,459,431        1,247,518
    Salaries and wages                       1,759,929          823,110
    Guaranteed payments to partners             38,113           67,666
    Rent paid                                  500,235          161,964
    Interest paid                               97,657           62,961
    Taxes and licenses                         246,964          110,952
    Bad debts                                   36,165           32,066
    Repairs and maintenance                    106,927           52,365
    Depreciation                               271,552          108,643
    Depletion                                       --               --
    Retirement plans, etc.                     * 4,463            9,003
    Employee benefit programs                   72,566           36,787
    Net loss from other partnerships
      and fiduciaries                            1,119            1,618
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 1,647         * 15,937
    Other deductions                         1,887,620          595,465
  Net income (less deficit) from
    trade or business                          386,454           85,637
      Net income                               568,319          239,937
      Deficit                                  181,865          154,300
Portfolio income (less deficit)
  distributed directly to partners              -5,248            7,914
    Interest income                              1,140            6,633
    Dividend income                               * 99          * 1,443
    Royalty income                                  --               --
    Net short-term capital gain (less
      deficit)                                * -1,692           * -297
    Net long-term capital gain (less
      deficit)                                * -4,795            * 135
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                      * -450            * 496
    Net income                                      --            * 496
    Defcit                                       * 450               --
Net income (less deficit) from other
  rental activity                                * 608           -7,940
    Net income                                   * 608               --
    Defcit                                          --            7,940
Total net income (less deficit) (2)            387,850           86,270
    Net income                                 568,862          240,154
    Deficit                                    181,012          153,884

                                                  Retail trade

                                             Food            Health
                                              and              and
                                           beverage         personal
                Item                        stores         care stores

                                             (55)             (56)

Number of partnerships                          16,131            4,020
  Number of partners                            38,786           10,470
Total assets                                12,561,541        2,411,270
Income and deductions from trade or
  business:
  Total Income                              47,405,347        7,676,109
    Business receipts                       45,673,713        7,591,639
    Ordinary income from other
      partnerships and fiduciaries               9,525          * 3,354
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 11,387          * 2,255
    Other income                             1,710,723           78,861
  Total deductions                          47,438,180        7,587,718
    Cost of sales and operations (1)        35,488,258        5,747,030
      Inventory, beginning of year           2,375,548          605,885
      Purchases                             34,769,315        5,333,856
      Cost of labor                            156,116           29,569
      Additional inventory costs
        (section 263A)                          44,496            2,937
      Other costs                              636,946          365,701
      Less: Inventory, end of year           2,528,189          590,918
    Salaries and wages                       5,008,691          710,751
    Guaranteed payments to partners            122,845           65,171
    Rent paid                                  803,398          142,362
    Interest paid                              384,535           46,772
    Taxes and licenses                         677,180           78,142
    Bad debts                                   26,347           24,725
    Repairs and maintenance                    276,801           16,873
    Depreciation                               837,746           55,726
    Depletion                                       --               --
    Retirement plans, etc.                      80,859           16,402
    Employee benefit programs                  506,497           33,171
    Net loss from other partnerships
      and fiduciaries                          * 2,050            2,314
    Farm net loss                              * 1,215               --
    Net loss, noncapital assets                 13,891              * 5
    Other deductions                         3,207,867          648,274
  Net income (less deficit) from
    trade or business                          -32,832           88,391
      Net income                               590,442          223,236
      Deficit                                  623,275          134,845
Portfolio income (less deficit)
  distributed directly to partners              57,301            2,725
    Interest income                             32,620            2,769
    Dividend income                              1,393              * 6
    Royalty income                                 115               --
    Net short-term capital gain (less
      deficit)                                   * 406               --
    Net long-term capital gain (less
      deficit)                                * 22,766              -50
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                      10,786               --
    Net income                                  11,388               --
    Defcit                                       * 602               --
Net income (less deficit) from other
  rental activity                                6,034               --
    Net income                                   6,751               --
    Defcit                                       * 717               --
Total net income (less deficit) (2)             18,116           91,166
    Net income                                 611,715          224,027
    Deficit                                    593,599          132,860

                                                  Retail trade

                                                            Clothing
                                                          and clothing
                                           Gasoline        accessories
                Item                       stations          stotres

                                             (57)             (58)

Number of partnerships                           5,972           10,985
  Number of partners                            17,876           24,935
Total assets                                 7,682,818        3,539,221
Income and deductions from trade or
  business:
  Total Income                              25,245,887        8,690,262
    Business receipts                       24,961,724        8,515,831
    Ordinary income from other
      partnerships and fiduciaries             * 2,085          * 1,784
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 10,018             * 25
    Other income                               272,061          172,621
  Total deductions                          25,237,922        8,670,449
    Cost of sales and operations (1)        21,585,032        4,923,932
      Inventory, beginning of year             376,203        1,362,863
      Purchases                             17,474,014        4,641,741
      Cost of labor                            211,809           21,150
      Additional inventory costs
        (section 263A)                         * 8,822           27,207
      Other costs                            3,929,099          290,488
      Less: Inventory, end of year             466,244        1,428,958
    Salaries and wages                       1,112,408          614,685
    Guaranteed payments to partners             36,111           54,123
    Rent paid                                  318,137          541,994
    Interest paid                              224,258           61,333
    Taxes and licenses                         254,451          137,527
    Bad debts                                   10,911           35,461
    Repairs and maintenance                    132,740           31,929
    Depreciation                               456,506          150,212
    Depletion                                       --               --
    Retirement plans, etc.                       6,862            4,963
    Employee benefit programs                   48,585           30,322
    Net loss from other partnerships
      and fiduciaries                            * 559               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 672          * 4,728
    Other deductions                         1,050,692        2,079,239
  Net income (less deficit) from
    trade or business                            7,965           19,813
      Net income                               260,679          418,632
      Deficit                                  252,714          398,818
Portfolio income (less deficit)
  distributed directly to partners              12,673           17,750
    Interest income                              7,049            7,117
    Dividend income                                747             * 28
    Royalty income                                  --            * 763
    Net short-term capital gain (less
      deficit)                                    -815               --
    Net long-term capital gain (less
      deficit)                                   5,594          * 9,842
    Other portfolio income (less
      deficit)                                    * 98               --
Rental real estate income (less
  deficit)                                      39,911          * 1,384
    Net income                                  42,089          * 1,384
    Defcit                                     * 2,177               --
Net income (less deficit) from other
  rental activity                             * 13,583            * 843
    Net income                                * 13,583            * 843
    Defcit                                          --               --
Total net income (less deficit) (2)             69,353           29,949
    Net income                                 306,085          425,103
    Deficit                                    236,731          395,154

                                                  Retail trade

                                           Sporting
                                         goods, hobby,       General
                                           book, and       merchandise
                Item                     music stores        stores

                                             (59)             (60)

Number of partnerships                           9,755            1,630
  Number of partners                            22,597            4,584
Total assets                                 1,655,480        3,558,304
Income and deductions from trade or
  business:
  Total Income                               4,148,749        8,645,668
    Business receipts                        3,860,156        8,615,936
    Ordinary income from other
      partnerships and fiduciaries                  --              495
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 1,775              241
    Other income                               286,818           28,995
  Total deductions                           4,359,359        8,667,743
    Cost of sales and operations (1)         2,656,649        5,694,341
      Inventory, beginning of year             878,665        1,421,876
      Purchases                              2,326,782        5,514,597
      Cost of labor                           * 17,621          * 5,784
      Additional inventory costs
        (section 263A)                         * 4,921           22,736
      Other costs                              283,622           78,457
      Less: Inventory, end of year             864,870        1,374,003
    Salaries and wages                         480,472          946,867
    Guaranteed payments to partners             18,352          * 9,941
    Rent paid                                  234,617          335,522
    Interest paid                               40,154           54,159
    Taxes and licenses                          90,659          175,613
    Bad debts                                   81,985            9,293
    Repairs and maintenance                     25,198           44,525
    Depreciation                               111,436          207,266
    Depletion                                       --            1,470
    Retirement plans, etc.                     * 3,993          * 1,062
    Employee benefit programs                   24,399           41,523
    Net loss from other partnerships
      and fiduciaries                               --               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 882         * 35,111
    Other deductions                           590,562        1,111,049
  Net income (less deficit) from
    trade or business                         -210,610          -22,075
      Net income                               137,952          251,286
      Deficit                                  348,562          273,361
Portfolio income (less deficit)
  distributed directly to partners               2,659            7,025
    Interest income                              2,610            6,767
    Dividend income                               * 48            * 258
    Royalty income                                  --               --
    Net short-term capital gain (less
      deficit)                                      --               --
    Net long-term capital gain (less
      deficit)                                      --               --
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                      * -106               --
    Net income                                   * 171               --
    Defcit                                       * 277               --
Net income (less deficit) from other
  rental activity                             * -2,106            4,010
    Net income                                      --            4,010
    Defcit                                     * 2,106               --
Total net income (less deficit) (2)           -210,164          -11,041
    Net income                                 139,701          257,622
    Deficit                                    349,864          268,663

                                                  Retail trade

                                         Miscellaneous
                                             store          Nonstore
                Item                       retailers        retaiers

                                             (61)             (62)

Number of partnerships                          24,131           19,660
  Number of partners                            57,183          100,398
Total assets                                 5,327,737       15,320,361
Income and deductions from trade or
  business:
  Total Income                              10,492,083       53,512,994
    Business receipts                       10,233,454       53,026,160
    Ordinary income from other
      partnerships and fiduciaries               * 358        * 112,177
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  1,555            6,362
    Other income                               256,717          368,295
  Total deductions                          10,186,071       53,211,911
    Cost of sales and operations (1)         6,601,665       44,226,788
      Inventory, beginning of year           2,752,938        1,659,399
      Purchases                              6,077,502       41,698,396
      Cost of labor                            109,030           78,203
      Additional inventory costs
        (section 263A)                          10,412          127,663
      Other costs                              365,543        2,489,950
      Less: Inventory, end of year           2,763,599        1,826,824
    Salaries and wages                       1,003,768        2,217,776
    Guaranteed payments to partners             92,442           82,220
    Rent paid                                  585,343          237,922
    Interest paid                              141,286          376,799
    Taxes and licenses                         192,249          210,619
    Bad debts                                   11,268          210,403
    Repairs and maintenance                     53,831          161,926
    Depreciation                               149,357          550,969
    Depletion                                    * 312          * 5,457
    Retirement plans, etc.                       9,232           29,449
    Employee benefit programs                   32,970          197,041
    Net loss from other partnerships
      and fiduciaries                               78         * 19,800
    Farm net loss                                   --            * 118
    Net loss, noncapital assets                  * 128            3,259
    Other deductions                         1,312,140        4,681,364
  Net income (less deficit) from
    trade or business                          306,013          301,083
      Net income                               687,128        1,612,889
      Deficit                                  381,115        1,311,806
Portfolio income (less deficit)
  distributed directly to partners              12,801           17,882
    Interest income                             11,756           30,306
    Dividend income                              * 664          * 1,329
    Royalty income                                  --             * 93
    Net short-term capital gain (less
      deficit)                                   * 115           * -844
    Net long-term capital gain (less
      deficit)                                   * 266        * -13,014
    Other portfolio income (less
      deficit)                                      --             * 12
Rental real estate income (less
  deficit)                                       1,268          * 3,219
    Net income                                  16,952          * 5,664
    Defcit                                    * 15,684          * 2,445
Net income (less deficit) from other
  rental activity                               * -308         * 33,972
    Net income                                     * 5         * 33,972
    Defcit                                       * 313               --
Total net income (less deficit) (2)            319,392          370,014
    Net income                                 703,287        1,671,701
    Deficit                                    383,895        1,301,687

                                               Transportation and
                                                   warehousing

                                                               Air
                                                               and
                                                           rail trans-
                Item                         Total          portation

                                             (63)             (64)

Number of partnerships                          26,007            4,081
  Number of partners                           557,404           12,266
Total assets                               107,641,117        4,294,951
Income and deductions from trade or
  business:
  Total Income                              55,044,629        2,745,512
    Business receipts                       52,184,396        2,485,379
    Ordinary income from other
      partnerships and fiduciaries           1,105,016         * 68,477
    Farm netprofit                                 398               --
    Net gain, noncapital assets                513,431         * 35,533
    Other income                             1,241,388          156,123
  Total deductions                          52,312,649        3,502,253
    Cost of sales and operations (1)        29,536,454        1,051,615
      Inventory, beginning of year             699,412         * 37,453
      Purchases                             11,919,881        * 156,397
      Cost of labor                          1,904,350        * 123,214
      Additional inventory costs
        (section 263A)                          77,801               --
      Other costs                           15,516,465          870,443
      Less: Inventory, end of year             715,646        * 135,892
    Salaries and wages                       3,992,182          243,562
    Guaranteed payments to partners            235,291          * 1,782
    Rent paid                                1,130,313           48,940
    Interest paid                            1,964,931          165,702
    Taxes and licenses                         859,979           29,757
    Bad debts                                   68,963            9,920
    Repairs and maintenance                    771,329          171,650
    Depreciation                             4,203,283          727,366
    Depletion                                   12,908               --
    Retirement plans, etc.                     102,890          * 3,009
    Employee benefit programs                  329,849           11,903
    Net loss from other partnerships
      and fiduciaries                          195,777         * 20,543
    Farm net loss                                   --               --
    Net loss, noncapital assets                  5,805          * 1,966
    Other deductions                         8,902,692        1,014,535
  Net income (less deficit) from
    trade or business                        2,731,980         -756,741
      Net income                             5,854,518          261,675
      Deficit                                3,122,538        1,018,416
Portfolio income (less deficit)
  distributed directly to partners             321,603           26,056
    Interest income                            215,899           25,950
    Dividend income                             71,917            * 106
    Royalty income                             * 3,214               --
    Net short-term capital gain (less
      deficit)                                    * 21               --
    Net long-term capital gain (less
      deficit)                                  30,003               --
    Other portfolio income (less
      deficit)                                   * 550               --
Rental real estate income (less
  deficit)                                      91,903         * -1,285
    Net income                                 135,648               --
    Defcit                                    * 43,745          * 1,285
Net income (less deficit) from other
  rental activity                             -178,467       * -177,367
    Net income                                  35,634          * 4,623
    Defcit                                     214,101        * 181,991
Total net income (less deficit) (2)          2,936,996         -909,337
    Net income                               6,209,734          267,849
    Deficit                                  3,272,738        1,177,185

                                               Transportation and
                                                   warehousing

                                         Water trans-     Truck trans-
                Item                       portation        portation

                                             (65)             (66)

Number of partnerships                             754           11,662
  Number of partners                             7,426           26,403
Total assets                                 2,851,954        2,760,667
Income and deductions from trade or
  business:
  Total Income                               2,555,922        9,421,792
    Business receipts                        2,457,846        8,880,870
    Ordinary income from other
      partnerships and fiduciaries             * 4,106              353
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 9,300           47,053
    Other income                              * 84,670          493,515
  Total deductions                           2,481,895        9,340,955
    Cost of sales and operations (1)         1,099,872        3,856,628
      Inventory, beginning of year               1,471           53,087
      Purchases                                162,290          982,054
      Cost of labor                          * 218,535          434,110
      Additional inventory costs
        (section 263A)                              --         * 48,445
      Other costs                              720,604        2,232,554
      Less: Inventory, end of year               3,030         * 27,813
    Salaries and wages                         238,415        1,300,609
    Guaranteed payments to partners           * 13,681          109,014
    Rent paid                                   70,399          394,145
    Interest paid                              110,292          129,673
    Taxes and licenses                          52,786          181,266
    Bad debts                                  * 6,624           12,069
    Repairs and maintenance                     80,536          208,579
    Depreciation                               177,704          512,612
    Depletion                                       --               --
    Retirement plans, etc.                      19,286           10,514
    Employee benefit programs                   48,776           47,715
    Net loss from other partnerships
      and fiduciaries                         * 53,695         * 38,761
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --          * 1,130
    Other deductions                           509,829        2,538,240
  Net income (less deficit) from
    trade or business                           74,027           80,837
      Net income                               260,905          362,365
      Deficit                                  186,878          281,528
Portfolio income (less deficit)
  distributed directly to partners              21,075           11,586
    Interest income                             15,744            6,418
    Dividend income                            * 5,325              357
    Royalty income                                  --               --
    Net short-term capital gain (less
      deficit)                                      --           * -159
    Net long-term capital gain (less
      deficit)                                       6          * 4,971
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                       * 456         * 12,198
    Net income                                   * 456         * 12,198
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                                6,566          * 2,153
    Net income                                   6,566          * 2,153
    Defcit                                          --            * 198
Total net income (less deficit) (2)            102,118          101,962
    Net income                                 279,314          376,247
    Deficit                                    177,196          274,285

                                               Transportation and
                                                   warehousing

                                         Other transit
                                          and ground
                                           passenger        Pipeline
                                            trans-           trans-
                Item                       portation        portation

                                             (67)             (68)

Number of partnerships                           1,593              322
  Number of partners                             3,460          483,281
Total assets                                   301,551       82,047,137
Income and deductions from trade or
  business:
  Total Income                                 867,873       26,630,571
    Business receipts                          851,260       25,296,460
    Ordinary income from other
      partnerships and fiduciaries                  --          819,871
    Farm netprofit                                  --               --
    Net gain, noncapital assets               * 12,366          271,955
    Other income                               * 4,246          242,284
  Total deductions                             860,666       24,260,323
    Cost of sales and operations (1)         * 251,438       17,791,135
      Inventory, beginning of year               2,154         * 54,791
      Purchases                               * 12,250        8,586,497
      Cost of labor                           * 58,392           10,337
      Additional inventory costs
        (section 263A)                        * 12,227               --
      Other costs                            * 168,201        9,197,161
      Less: Inventory, end of year               1,785           57,650
    Salaries and wages                         171,116          204,177
    Guaranteed payments to partners           * 20,762          * 1,653
    Rent paid                                   17,411          118,138
    Interest paid                               12,911        1,297,356
    Taxes and licenses                          23,309          312,596
    Bad debts                                    * 191           21,122
    Repairs and maintenance                     19,161          133,661
    Depreciation                                48,106        2,204,038
    Depletion                                       --           12,908
    Retirement plans, etc.                     * 1,801         * 40,854
    Employee benefit programs                   22,115           57,516
    Net loss from other partnerships
      and fiduciaries                               --         * 76,480
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --            1,970
    Other deductions                           272,344        1,986,718
  Net income (less deficit) from
    trade or business                            7,207        2,370,248
      Net income                                25,171        3,451,473
      Deficit                                 * 17,964        1,081,225
Portfolio income (less deficit)
  distributed directly to partners               * 489          188,990
    Interest income                              * 639          124,441
    Dividend income                                  8           48,610
    Royalty income                                  --              850
    Net short-term capital gain (less
      deficit)                                  * -132            1,253
    Net long-term capital gain (less
      deficit)                                     -26         * 13,837
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                         128             * 27
    Net income                                     128             * 27
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                                   --         * 14,968
    Net income                                      --         * 14,968
    Defcit                                          --               --
Total net income (less deficit) (2)              7,982        2,559,143
    Net income                                  25,508        3,590,315
    Deficit                                   * 17,526        1,031,172

                                               Transportation and
                                                   warehousing

                                          Scenic and         Support
                                          sightseeing      activities
                                            trans-         for trans-
                Item                       portation        portation

                                             (69)             (70)

Number of partnerships                           * 446            3,288
  Number of partners                             * 720           12,908
Total assets                                 * 421,617        4,532,032
Income and deductions from trade or
  business:
  Total Income                                * 84,878        7,564,477
    Business receipts                         * 84,878        7,229,498
    Ordinary income from other
      partnerships and fiduciaries                  --               54
    Farm netprofit                                  --              398
    Net gain, noncapital assets                     --          133,394
    Other income                                    --          201,132
  Total deductions                            * 82,480        6,977,153
    Cost of sales and operations (1)           * 5,396        3,891,557
      Inventory, beginning of year             * 2,064          488,053
      Purchases                                * 6,649        1,132,913
      Cost of labor                                 --          902,540
      Additional inventory costs
        (section 263A)                              --          * 1,103
      Other costs                                   --        1,795,159
      Less: Inventory, end of year             * 3,316          428,211
    Salaries and wages                        * 13,864        1,006,280
    Guaranteed payments to partners                 --           64,581
    Rent paid                                 * 6,648           139,323
    Interest paid                                2,772          104,657
    Taxes and licenses                           1,915          113,526
    Bad debts                                       --           12,648
    Repairs and maintenance                      1,873           66,562
    Depreciation                                 9,411          170,375
    Depletion                                       --               --
    Retirement plans, etc.                         457           12,465
    Employee benefit programs                       --           88,340
    Net loss from other partnerships
      and fiduciaries                               --              284
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --             * 82
    Other deductions                          * 40,145        1,306,473
  Net income (less deficit) from
    trade or business                          * 2,398          587,324
      Net income                               * 6,036          797,790
      Deficit                                  * 3,638          210,466
Portfolio income (less deficit)
  distributed directly to partners                * 77           44,727
    Interest income                                * 2           30,757
    Dividend income                               * 75          * 1,834
    Royalty income                                  --
    Net short-term capital gain (less
      deficit)                                      --           * -815
    Net long-term capital gain (less
      deficit)                                      --         * 12,401
    Other portfolio income (less
      deficit)                                      --            * 550
Rental real estate income (less
  deficit)                                        * 87          * 6,571
    Net income                                    * 87          * 6,571
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                            * -31,913          * 2,578
    Net income                                      --          * 2,578
    Defcit                                    * 31,913               --
Total net income (less deficit) (2)          * -29,351          629,613
    Net income                                 * 4,039          833,336
    Deficit                                   * 33,390          203,723

                                               Transportation and
                                                   warehousing

                                            Courier        Warehousing
                                              and              and
                Item                      messengers         storage

                                             (71)             (72)

Number of partnerships                           1,329            2,532
  Number of partners                             2,959            7,984
Total assets                                   118,768       10,312,440
Income and deductions from trade or
  business:
  Total Income                               1,002,627        4,170,979
    Business receipts                        1,002,037        3,896,167
    Ordinary income from other
      partnerships and fiduciaries                  30        * 212,124
    Farm netprofit                                  --               --
    Net gain, noncapital assets                     --            3,830
    Other income                                 * 560           58,858
  Total deductions                             988,959        3,817,966
    Cost of sales and operations (1)           509,786        1,079,027
      Inventory, beginning of year               * 583         * 59,756
      Purchases                              * 142,574        * 738,257
      Cost of labor                           * 98,978         * 58,244
      Additional inventory costs
        (section 263A)                        * 15,967               59
      Other costs                            * 252,346          279,996
      Less: Inventory, end of year               * 663         * 57,286
    Salaries and wages                         155,323          658,836
    Guaranteed payments to partners           * 12,961           10,858
    Rent paid                                   18,515          316,794
    Interest paid                                4,324          137,243
    Taxes and licenses                          16,980          127,845
    Bad debts                                    5,113            1,276
    Repairs and maintenance                      6,004           83,303
    Depreciation                                15,805          337,865
    Depletion                                       --               --
    Retirement plans, etc.                     * 1,350           13,152
    Employee benefit programs                  * 4,609           48,875
    Net loss from other partnerships
      and fiduciaries                               --          * 6,013
    Farm net loss                                   --               --
    Net loss, noncapital assets                   * 55            * 603
    Other deductions                           238,134          996,274
  Net income (less deficit) from
    trade or business                           13,668          353,013
      Net income                                29,330          659,774
      Deficit                                 * 15,662          306,761
Portfolio income (less deficit)
  distributed directly to partners              * -134           28,736
    Interest income                               * 43           11,906
    Dividend income                                 --         * 15,602
    Royalty income                                              * 2,364
    Net short-term capital gain (less
      deficit)                                  * -127         (3)
    Net long-term capital gain (less
      deficit)                                     -50         * -1,136
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                          --           73,722
    Net income                                      --        * 116,182
    Defcit                                          --         * 42,460
Net income (less deficit) from other
  rental activity                                   --          * 4,548
    Net income                                      --          * 4,548
    Defcit                                          --               --
Total net income (less deficit) (2)             13,711          461,155
    Net income                                  29,373          803,753
    Deficit                                   * 15,662          342,599

                                                   Information

                                                           Pubslihing
                                                           industries
                                                             (except
                Item                         Total          internet)

                                             (73)             (74)

Number of partnerships                          28,580            6,672
  Number of partners                           239,398           22,175
Total assets                               383,114,250       20,597,117
Income and deductions from trade or
  business:
  Total Income                             176,428,263       15,805,344
    Business receipts                      167,226,832       15,083,997
    Ordinary income from other
      partnerships and fiduciaries           2,234,857        * 156,354
    Farm netprofit                                  --               --
    Net gain, noncapital assets                592,547           24,758
    Other income                             6,374,027          540,236
  Total deductions                         185,393,924       13,358,072
    Cost of sales and operations (1)        40,212,077        3,480,474
      Inventory, beginning of year           5,693,021          282,421
      Purchases                             10,220,627          817,259
      Cost of labor                          1,305,856          417,643
      Additional inventory costs
        (section 263A)                         374,200          152,768
      Other costs                           27,299,703        2,181,679
      Less: Inventory, end of year           5,055,134          371,296
    Salaries and wages                      16,132,997        2,521,577
    Guaranteed payments to partners            489,942          127,438
    Rent paid                                5,073,479          231,343
    Interest paid                            9,340,063          247,043
    Taxes and licenses                       2,576,178          255,460
    Bad debts                                3,874,115          244,348
    Repairs and maintenance                  1,396,722           87,277
    Depreciation                            24,237,879          386,597
    Depletion                                       --               --
    Retirement plans, etc.                     497,512           79,561
    Employee benefit programs                1,254,612          287,216
    Net loss from other partnerships
      and fiduciaries                        7,584,232           68,572
    Farm net loss                                   --               --
    Net loss, noncapital assets                675,648            3,539
    Other deductions                        72,048,468        5,337,626
  Net income (less deficit) from
    trade or business                       -8,965,661        2,447,273
      Net income                            17,191,028        3,060,989
      Deficit                               26,156,689          613,716
Portfolio income (less deficit)
  distributed directly to partners           3,572,453          184,250
    Interest income                          1,684,598           81,631
    Dividend income                            142,558            3,693
    Royalty income                           1,094,865            7,917
    Net short-term capital gain (less
      deficit)                                 127,144         * 11,033
    Net long-term capital gain (less
      deficit)                                 520,704           79,976
    Other portfolio income (less
      deficit)                                 * 2,583         (3)
Rental real estate income (less
  deficit)                                         872          * 4,292
    Net income                                  13,682          * 4,293
    Defcit                                      12,810         (3)
Net income (less deficit) from other
  rental activity                             -501,493            * 888
    Net income                                 149,415            * 888
    Defcit                                   * 650,908               --
Total net income (less deficit) (2)         -6,541,677        2,545,695
    Net income                              19,058,239        3,144,322
    Deficit                                 25,599,916          598,627

                                                   Information

                                            Motion
                                            picture
                                           and sound      Broadcasting
                                           recording         (except
                Item                      industries        internet)

                                             (75)             (76)

Number of partnerships                           7,664            2,418
  Number of partners                            27,583          121,682
Total assets                                63,958,815       97,529,588
Income and deductions from trade or
  business:
  Total Income                              27,788,910       33,691,893
    Business receipts                       25,603,378       32,510,293
    Ordinary income from other
      partnerships and fiduciaries             295,322          466,130
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  1,716          300,359
    Other income                             1,888,494          415,112
  Total deductions                          27,669,228       36,424,936
    Cost of sales and operations (1)        13,402,304        3,930,232
      Inventory, beginning of year           3,435,636         * 21,560
      Purchases                              1,562,964          * 9,878
      Cost of labor                            306,910         * 83,482
      Additional inventory costs
        (section 263A)                         * 9,963         * 76,026
      Other costs                           10,844,744        3,760,912
      Less: Inventory, end of year           3,129,430         * 22,370
    Salaries and wages                       2,391,263        3,495,892
    Guaranteed payments to partners             72,986           57,766
    Rent paid                                  501,732          609,434
    Interest paid                              793,834        2,856,298
    Taxes and licenses                         259,461          456,145
    Bad debts                                  178,037          372,712
    Repairs and maintenance                    121,473          161,912
    Depreciation                             1,476,149        5,412,379
    Depletion                                       --               --
    Retirement plans, etc.                      99,518           98,725
    Employee benefit programs                  150,941          226,881
    Net loss from other partnerships
      and fiduciaries                          659,930        1,243,892
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 4,098           19,795
    Other deductions                         7,557,503       17,482,873
  Net income (less deficit) from
    trade or business                          119,682       -2,733,043
      Net income                             2,358,931        4,447,091
      Deficit                                2,239,249        7,180,134
Portfolio income (less deficit)
  distributed directly to partners           1,027,312          812,856
    Interest income                            304,737          482,397
    Dividend income                             63,917            2,052
    Royalty income                           * 557,366          * 7,789
    Net short-term capital gain (less
      deficit)                                * -3,100           21,019
    Net long-term capital gain (less
      deficit)                               * 102,065          299,358
    Other portfolio income (less
      deficit)                                 * 2,327            * 240
Rental real estate income (less
  deficit)                                     * 3,862          * 4,144
    Net income                                 * 5,012          * 4,188
    Defcit                                     * 1,150               44
Net income (less deficit) from other
  rental activity                             * 35,827            4,788
    Net income                                * 35,828            4,788
    Defcit                                           1               --
Total net income (less deficit) (2)          1,087,718       -2,231,632
    Net income                               2,764,957        4,702,866
    Deficit                                  1,677,238        6,934,498

                                                   Information

                                           Internet           Tele-
                                          pubslihing        communi-
                Item                     broadcasting        cations

                                             (77)             (78)

Number of partnerships                           * 522            5,229
  Number of partners                           * 1,092           42,613
Total assets                                 * 211,538      195,057,434
Income and deductions from trade or
  business:
  Total Income                               * 122,996       90,516,509
    Business receipts                        * 122,994       85,480,485
    Ordinary income from other
      partnerships and fiduciaries                  --        1,294,571
    Farm netprofit                                  --               --
    Net gain, noncapital assets                     --          264,129
    Other income                                  * 52        3,477,324
  Total deductions                           * 193,083      100,095,096
    Cost of sales and operations (1)                --       18,726,953
      Inventory, beginning of year                  --        1,946,454
      Purchases                                               7,754,655
      Cost of labor                                 --          371,866
      Additional inventory costs
        (section 263A)                              --           79,395
      Other costs                                   --       10,082,483
      Less: Inventory, end of year                  --        1,507,900
    Salaries and wages                        * 23,356        6,070,861
    Guaranteed payments to partners                 --           96,855
    Rent paid                                  * 4,956        3,418,856
    Interest paid                                * 922        5,348,297
    Taxes and licenses                         * 2,689        1,403,466
    Bad debts                                    * 536        2,986,843
    Repairs and maintenance                      * 248          889,393
    Depreciation                               * 6,108       16,276,077
    Depletion                                       --               --
    Retirement plans, etc.                          34          188,915
    Employee benefit programs                  * 2,154          447,797
    Net loss from other partnerships
      and fiduciaries                               --        5,553,484
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 246          629,999
    Other deductions                         * 151,835       38,057,302
  Net income (less deficit) from
    trade or business                        * -70,087       -9,578,587
      Net income                              * 26,195        5,339,913
      Deficit                                 * 96,283       14,918,500
Portfolio income (less deficit)
  distributed directly to partners                  --        1,468,138
    Interest income                                 --          738,850
    Dividend income                                 --           68,990
    Royalty income                                  --          521,394
    Net short-term capital gain (less
      deficit)                                      --        * 106,084
    Net long-term capital gain (less
      deficit)                                      --           32,802
    Other portfolio income (less
      deficit)                                                       16
Rental real estate income (less
  deficit)                                          --        * -11,427
    Net income                                      --            * 190
    Defcit                                          --         * 11,616
Net income (less deficit) from other
  rental activity                                   --         -548,466
    Net income                                      --          102,441
    Defcit                                          --        * 650,907
Total net income (less deficit) (2)          * -70,087       -8,809,229
    Net income                                  26,195        6,405,867
    Deficit                                     96,283       15,215,096

                                                   Information

                                           Internet
                                         service pro-
                                         oviders, web
                                            search
                                          portals and         Other
                                         data proces-      information
                Item                     sing services      services

                                             (79)             (80)

Number of partnerships                           4,040            2,036
  Number of partners                            17,599            6,653
Total assets                                 2,771,062        2,988,696
Income and deductions from trade or
  business:
  Total Income                               3,996,543        4,506,069
    Business receipts                        3,947,236        4,478,499
    Ordinary income from other
      partnerships and fiduciaries                  --           22,480
    Farm netprofit                                  --               --
    Net gain, noncapital assets                    714            * 872
    Other income                                48,593            4,217
  Total deductions                           3,765,343        3,888,166
    Cost of sales and operations (1)           338,076          334,039
      Inventory, beginning of year               5,643            1,309
      Purchases                                 56,849         * 19,022
      Cost of labor                           * 42,194         * 83,760
      Additional inventory costs
        (section 263A)                           * 272         * 55,776
      Other costs                              249,000          180,887
      Less: Inventory, end of year            * 15,882          * 8,255
    Salaries and wages                         632,931          997,117
    Guaranteed payments to partners             89,588         * 45,309
    Rent paid                                  145,629          161,530
    Interest paid                               50,192           43,478
    Taxes and licenses                          82,043          116,913
    Bad debts                                   70,526         * 21,113
    Repairs and maintenance                     55,331           81,089
    Depreciation                               269,996          410,573
    Depletion                                       --               --
    Retirement plans, etc.                     * 6,277         * 24,482
    Employee benefit programs                   75,621           64,003
    Net loss from other partnerships
      and fiduciaries                             * 36         * 58,318
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 4,355         * 13,617
    Other deductions                         1,944,743        1,516,586
  Net income (less deficit) from
    trade or business                          231,199          617,902
      Net income                             1,012,421          945,489
      Deficit                                  781,221          327,586
Portfolio income (less deficit)
  distributed directly to partners             110,813          -30,916
    Interest income                             58,252           18,731
    Dividend income                                             * 3,905
    Royalty income                                  --              399
    Net short-term capital gain (less
      deficit)                                * -4,602         * -3,291
    Net long-term capital gain (less
      deficit)                                * 57,163        * -50,660
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                          --               --
    Net income                                      --               --
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                                   --          * 5,470
    Net income                                      --          * 5,470
    Defcit                                          --               --
Total net income (less deficit) (2)            289,452          646,407
    Net income                               1,064,775          949,257
    Deficit                                    775,323          302,850

                                              Finance and insurance

                                                           Depository
                                                           credit in-
                Item                         Total        termediation

                                             (81)             (82)

Number of partnerships                         263,024              125
  Number of partners                         3,139,228              419
Total assets                             4,376,934,374        7,638,280
Income and deductions from trade or
  business:
  Total Income                             244,300,529          915,900
    Business receipts                      175,974,554         * 880,806
    Ordinary income from other
      partnerships and fiduciaries           9,376,255              240
    Farm netprofit                            * 25,374               --
    Net gain, noncapital assets                401,496               --
    Other income                            58,522,849         * 34,854
  Total deductions                         223,474,076          810,899
    Cost of sales and operations (1)       102,538,945            6,699
      Inventory, beginning of year           2,957,486            3,183
      Purchases                             61,101,925            7,202
      Cost of labor                            217,028               --
      Additional inventory costs
        (section 263A)                       1,034,119               --
      Other costs                           20,309,290               --
      Less: Inventory, end of year           3,430,281            3,686
    Salaries and wages                      23,506,774        * 303,457
    Guaranteed payments to partners          4,139,774         * 10,952
    Rent paid                                2,490,660         * 30,570
    Interest paid                           23,646,096          127,872
    Taxes and licenses                       1,505,677            7,586
    Bad debts                                2,628,678          * 4,863
    Repairs and maintenance                    310,967          * 1,898
    Depreciation                             2,472,868         * 11,172
    Depletion                                 * 11,710               --
    Retirement plans, etc.                     713,482         * 46,343
    Employee benefit programs                1,182,315         * 21,380
    Net loss from other partnerships
      and fiduciaries                        6,459,574            * 199
    Farm net loss                               42,914               --
    Net loss, noncapital assets              1,138,845              * 4
    Other deductions                        50,684,795          237,904
  Net income (less deficit) from
    trade or business                       20,826,453          105,001
      Net income                            42,601,750          105,001
      Deficit                               21,775,297               --
Portfolio income (less deficit)
  distributed directly to partners          55,023,339           23,574
    Interest income                         48,649,876           16,077
    Dividend income                         17,489,610            2,673
    Royalty income                           1,559,957               --
    Net short-term capital gain (less
      deficit)                              -5,114,384            1,398
    Net long-term capital gain (less
      deficit)                              -8,501,457            3,381
    Other portfolio income (less
      deficit)                                 939,738               45
Rental real estate income (less
  deficit)                                     122,100              127
    Net income                               1,706,693              127
    Defcit                                   1,584,593               --
Net income (less deficit) from other
  rental activity                             -336,755               --
    Net income                                 197,497               --
    Defcit                                     534,251               --
Total net income (less deficit) (2)         89,250,979          123,923
    Net income                             108,763,922          123,923
    Deficit                                 19,512,943               --

                                              Finance and insurance

                                                           Activities
                                         Nondepository     related to
                                          credit in-       credit in-
                Item                     termediation     termediation

                                             (83)             (84)

Number of partnerships                           7,265            3,096
  Number of partners                            34,050            8,958
Total assets                               152,217,833       18,559,322
Income and deductions from trade or
  business:
  Total Income                              19,600,434        4,214,524
    Business receipts                       14,919,520        3,635,528
    Ordinary income from other
      partnerships and fiduciaries             201,296          * 1,828
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 42,035          * 4,626
    Other income                             4,437,583          572,543
  Total deductions                          16,487,307        3,001,888
    Cost of sales and operations (1)         7,269,553          216,599
      Inventory, beginning of year           * 466,376               --
      Purchases                              6,701,611         * 56,335
      Cost of labor                           * 12,580          * 1,573
      Additional inventory costs
        (section 263A)                       * 133,170          * 1,254
      Other costs                              444,898        * 157,436
      Less: Inventory, end of year           * 489,080               --
    Salaries and wages                       1,833,548          354,019
    Guaranteed payments to partners            191,184           86,771
    Rent paid                                  193,528           55,998
    Interest paid                            2,503,661          207,516
    Taxes and licenses                         154,261           34,530
    Bad debts                                  756,385           56,766
    Repairs and maintenance                     25,793            9,271
    Depreciation                               347,002           42,122
    Depletion                                       --               --
    Retirement plans, etc.                      19,077          * 2,059
    Employee benefit programs                   80,742          * 9,611
    Net loss from other partnerships
      and fiduciaries                           49,851            * 977
    Farm net loss                              * 2,661               --
    Net loss, noncapital assets               * 33,684                2
    Other deductions                         3,026,378        1,925,647
  Net income (less deficit) from
    trade or business                        3,113,127        1,212,636
      Net income                             4,057,651        1,316,185
      Deficit                                  944,524        * 103,549
Portfolio income (less deficit)
  distributed directly to partners           1,402,933          178,570
    Interest income                          1,212,322          148,049
    Dividend income                             52,151         * 30,647
    Royalty income                                 484               --
    Net short-term capital gain (less
      deficit)                                  15,874             -160
    Net long-term capital gain (less
      deficit)                                 101,693             * 35
    Other portfolio income (less
      deficit)                                  20,410               --
Rental real estate income (less
  deficit)                                      25,096               --
    Net income                                  68,140               --
    Defcit                                                           --
Net income (less deficit) from other
  rental activity                              -59,797               --
    Net income                                                       --
    Defcit                                     102,410               --
Total net income (less deficit) (2)          4,363,793        1,391,331
    Net income                               5,279,812        1,455,690
    Deficit                                    916,019         * 64,358

                                              Finance and insurance

                                          Securities
                                          commodities
                                         contracts and
                                             other          Insurance
                                           financial        carriers
                                          investment           and
                                          and related        related
                Item                      activities       activities

                                             (85)             (86)

Number of partnerships                         208,213            9,144
  Number of partners                         2,697,849           64,526
Total assets                             3,624,632,576        8,971,192
Income and deductions from trade or
  business:
  Total Income                             203,658,681       11,218,023
    Business receipts                      142,967,563       10,727,404
    Ordinary income from other
      partnerships and fiduciaries           8,568,624         * 13,741
    Farm netprofit                            * 24,929               --
    Net gain, noncapital assets                314,969          * 1,020
    Other income                            51,782,596          475,858
  Total deductions                         188,299,837       10,088,486
    Cost of sales and operations (1)        92,681,677        1,828,602
      Inventory, beginning of year           2,351,619            3,110
      Purchases                             73,715,729        * 120,909
      Cost of labor                            101,088         * 80,124
      Additional inventory costs
        (section 263A)                          47,769        * 851,919
      Other costs                           18,962,370          719,740
      Less: Inventory, end of year           2,789,594            3,885
    Salaries and wages                      19,028,051        1,655,510
    Guaranteed payments to partners          3,291,818          293,652
    Rent paid                                1,855,552          272,571
    Interest paid                           19,726,899           67,593
    Taxes and licenses                       1,129,914          137,372
    Bad debts                                1,466,239            6,759
    Repairs and maintenance                    238,017           24,421
    Depreciation                             1,880,100          101,656
    Depletion                                     * 55               --
    Retirement plans, etc.                     582,651           59,932
    Employee benefit programs                  914,530           92,222
    Net loss from other partnerships
      and fiduciaries                        5,845,681               --
    Farm net loss                               34,794               --
    Net loss, noncapital assets              1,101,288            * 319
    Other deductions                        38,522,569        5,527,879
  Net income (less deficit) from
    trade or business                       15,358,844        1,129,537
      Net income                            34,126,767        1,496,401
      Deficit                               18,767,923          366,864
Portfolio income (less deficit)
  distributed directly to partners          45,131,915          362,826
    Interest income                         34,994,048          160,514
    Dividend income                         14,365,661           14,694
    Royalty income                           1,529,536               --
    Net short-term capital gain (less
      deficit)                              -1,053,894           16,084
    Net long-term capital gain (less
      deficit)                              -5,902,761          169,361
    Other portfolio income (less
      deficit)                               1,199,324          * 2,173
Rental real estate income (less
  deficit)                                     182,201          * 5,076
    Net income                               1,522,148          * 5,076
    Defcit                                   1,339,947               --
Net income (less deficit) from other
  rental activity                             -290,705              * 8
    Net income                                 100,999              * 8
    Defcit                                     391,704               --
Total net income (less deficit) (2)         67,338,910        1,312,003
    Net income                              84,213,859        1,641,107
    Deficit                                 16,874,949          329,105

                                          Finance and
                                           insurance
                                                           Real estate
                                         Funds, trusts     and rental
                                           and other       and leasing
                                           financial
                Item                       vehicles           Total

                                             (87)             (88)

Number of partnerships                          35,182          999,786
  Number of partners                           333,425        6,328,546
Total assets                               564,915,171    2,235,355,044
Income and deductions from trade or
  business:
  Total Income                               4,692,965       82,540,874
    Business receipts                        2,843,733       67,802,229
    Ordinary income from other
      partnerships and fiduciaries             590,526        4,686,455
    Farm netprofit                               * 445           44,004
    Net gain, noncapital assets                 38,847        1,897,033
    Other income                             1,219,415        8,111,153
  Total deductions                           4,785,658       81,170,960
    Cost of sales and operations (1)         * 535,816       32,781,027
      Inventory, beginning of year             133,198       12,034,694
      Purchases                              * 500,139       11,612,307
      Cost of labor                             21,662          609,219
      Additional inventory costs
        (section 263A)                               6        1,524,373
      Other costs                             * 24,846       20,211,288
      Less: Inventory, end of year             144,036       13,579,188
    Salaries and wages                         332,189        7,492,160
    Guaranteed payments to partners            265,396        1,132,552
    Rent paid                                   82,442        1,632,613
    Interest paid                              992,557        4,605,726
    Taxes and licenses                          42,015        1,423,251
    Bad debts                                  337,666          459,618
    Repairs and maintenance                     11,568          666,863
    Depreciation                                90,816        8,259,945
    Depletion                                   11,655          * 1,766
    Retirement plans, etc.                       3,419          125,957
    Employee benefit programs                   63,830          439,855
    Net loss from other partnerships
      and fiduciaries                          562,866        3,122,946
    Farm net loss                              * 5,459          197,722
    Net loss, noncapital assets                * 3,547          563,144
    Other deductions                         1,444,419       18,265,815
  Net income (less deficit) from
    trade or business                          -92,693        1,369,913
      Net income                             1,499,744       13,802,511
      Deficit                                1,592,437       12,432,598
Portfolio income (less deficit)
  distributed directly to partners           7,923,521       27,971,298
    Interest income                         12,118,866       10,825,031
    Dividend income                          3,023,784        3,048,449
    Royalty income                              29,937        1,991,652
    Net short-term capital gain (less
      deficit)                              -4,093,685          281,148
    Net long-term capital gain (less
      deficit)                              -2,873,167       11,331,089
    Other portfolio income (less
      deficit)                                -282,214          493,929
Rental real estate income (less
  deficit)                                     -90,401       38,244,387
    Net income                                 111,202       74,804,593
    Defcit                                     201,603       36,560,207
Net income (less deficit) from other
  rental activity                               13,739         -984,963
    Net income                                  53,877        3,059,584
    Defcit                                      40,137        4,044,547
Total net income (less deficit) (2)         14,721,019       54,988,398
    Net income                              16,049,531      102,101,478
    Deficit                                  1,328,512       47,113,080

                                           Real estate and rental and
                                                     leasing

                                                   Real estate

                                                           Lessors of
                                                           residential
                                                            buildings
                Item                         Total        and dwellings

                                             (89)             (90)

Number of partnerships                         970,687          316,447
  Number of partners                         5,995,511        2,179,708
Total assets                             2,132,206,610      591,680,145
Income and deductions from trade or
  business:
  Total Income                              66,123,543        4,840,130
    Business receipts                       54,811,382        3,481,957
    Ordinary income from other
      partnerships and fiduciaries           4,642,841          566,871
    Farm netprofit                              44,004             * 30
    Net gain, noncapital assets                782,332          293,997
    Other income                             5,842,983          497,276
  Total deductions                          64,757,432        4,587,613
    Cost of sales and operations (1)        28,837,334        1,782,968
      Inventory, beginning of year          11,840,199          335,605
      Purchases                             10,348,475          992,189
      Cost of labor                            335,512          * 5,569
      Additional inventory costs
        (section 263A)                       1,523,970        * 160,243
      Other costs                           17,658,799          932,484
      Less: Inventory, end of year          13,237,955          647,620
    Salaries and wages                       6,043,890          449,867
    Guaranteed payments to partners          1,067,796           88,321
    Rent paid                                1,212,346           65,261
    Interest paid                            3,316,652          397,701
    Taxes and licenses                       1,189,822          102,367
    Bad debts                                  361,098         * 54,763
    Repairs and maintenance                    528,840           28,815
    Depreciation                             2,036,952          277,702
    Depletion                                  * 1,766               --
    Retirement plans, etc.                      92,637            * 301
    Employee benefit programs                  297,652            9,993
    Net loss from other partnerships
      and fiduciaries                        3,075,424          245,154
    Farm net loss                              197,722          * 7,412
    Net loss, noncapital assets                545,425            4,382
    Other deductions                        15,952,077        1,072,606
  Net income (less deficit) from
    trade or business                        1,366,110          252,517
      Net income                            11,831,345        1,197,459
      Deficit                               10,465,235          944,942
Portfolio income (less deficit)
  distributed directly to partners          25,443,659        3,291,074
    Interest income                          9,924,047        1,941,345
    Dividend income                          2,890,979          430,783
    Royalty income                             558,745          * 7,345
    Net short-term capital gain (less
      deficit)                                 294,737          -61,563
    Net long-term capital gain (less
      deficit)                              11,321,119          905,085
    Other portfolio income (less
      deficit)                                 454,032           68,079
Rental real estate income (less
  deficit)                                  38,033,460        4,181,814
    Net income                              74,536,905       18,990,287
    Defcit                                  36,503,444       14,808,472
Net income (less deficit) from other
  rental activity                              180,189           34,927
    Net income                                 499,939           73,500
    Defcit                                     319,750         * 38,573
Total net income (less deficit) (2)         53,407,562        6,916,811
    Net income                              95,463,486       21,619,205
    Deficit                                 42,055,924       14,702,394

                                           Real estate and rental and
                                                     leasing

                                                   Real estate

                                          Lessors of
                                             non-          Lessors of
                                          residential       miniware-
                                           buildings       houses and
                                         (except mini-    self-storage
                Item                      warehouses)         units

                                             (91)             (92)

Number of partnerships                         378,736           14,551
  Number of partners                         2,111,436           72,371
Total assets                               963,267,132       24,288,066
Income and deductions from trade or
  business:
  Total Income                               5,282,038          408,976
    Business receipts                        4,119,086          397,732
    Ordinary income from other
      partnerships and fiduciaries             331,653            * 166
    Farm netprofit                             * 2,195               --
    Net gain, noncapital assets                 58,924               --
    Other income                               770,180         * 11,078
  Total deductions                           5,219,097          431,128
    Cost of sales and operations (1)         1,606,950          * 3,571
      Inventory, beginning of year             401,697         * 15,039
      Purchases                                596,723          * 4,559
      Cost of labor                           * 30,945               --
      Additional inventory costs
        (section 263A)                              --            * 107
      Other costs                              938,731               --
      Less: Inventory, end of year             442,014         * 16,134
    Salaries and wages                         443,740           33,755
    Guaranteed payments to partners            166,681          * 9,181
    Rent paid                                  115,674          * 2,395
    Interest paid                              510,856           83,578
    Taxes and licenses                         144,945           24,848
    Bad debts                                   92,548            * 124
    Repairs and maintenance                     69,243           12,221
    Depreciation                               246,136           52,084
    Depletion                                     * 39               --
    Retirement plans, etc.                       5,621         * 13,465
    Employee benefit programs                   17,665            * 140
    Net loss from other partnerships
      and fiduciaries                          317,813          * 1,807
    Farm net loss                             * 77,037               --
    Net loss, noncapital assets               * 65,448               --
    Other deductions                         1,338,700          193,960
  Net income (less deficit) from
    trade or business                           62,941          -22,152
      Net income                             1,375,560           49,517
      Deficit                                1,312,619           71,669
Portfolio income (less deficit)
  distributed directly to partners           5,099,218          173,356
    Interest income                          3,177,200           29,639
    Dividend income                            519,489           33,185
    Royalty income                              18,476             * 59
    Net short-term capital gain (less
      deficit)                                 -58,051          * 1,711
    Net long-term capital gain (less
      deficit)                               1,237,429          108,762
    Other portfolio income (less
      deficit)                                 204,675               --
Rental real estate income (less
  deficit)                                  30,503,974          293,507
    Net income                              42,399,689          932,385
    Defcit                                  11,895,714          638,878
Net income (less deficit) from other
  rental activity                               16,047         * 24,380
    Net income                                 155,138         * 26,958
    Defcit                                     139,091          * 2,578
Total net income (less deficit) (2)         34,502,803          358,617
    Net income                              46,529,433        1,055,409
    Deficit                                 12,026,629          696,792

                                           Real estate and rental and
                                                     leasing

                                                   Real estate

                                          Lessors of
                                             other
                                          real estate         Other
                Item                       property        real estate

                                             (93)             (94)

Number of partnerships                          71,222          189,732
  Number of partners                           454,503        1,177,493
Total assets                               121,070,991      431,900,276
Income and deductions from trade or
  business:
  Total Income                               3,457,703       52,134,695
    Business receipts                        2,259,956       44,552,651
    Ordinary income from other
      partnerships and fiduciaries             133,872        3,610,279
    Farm netprofit                            * 12,334         * 29,445
    Net gain, noncapital assets                 89,076          340,335
    Other income                               962,465        3,601,984
  Total deductions                           3,786,756       50,732,838
    Cost of sales and operations (1)           471,682       24,972,162
      Inventory, beginning of year             161,372       10,926,485
      Purchases                                212,497        8,542,507
      Cost of labor                                 --          298,999
      Additional inventory costs
        (section 263A)                              --        1,363,621
      Other costs                              310,952       15,476,632
      Less: Inventory, end of year             214,893       11,917,293
    Salaries and wages                         491,942        4,624,587
    Guaranteed payments to partners             12,903          790,710
    Rent paid                                  236,578          792,438
    Interest paid                              371,571        1,952,947
    Taxes and licenses                         114,643          803,019
    Bad debts                                    3,167          210,496
    Repairs and maintenance                     63,992          354,568
    Depreciation                               284,681        1,176,349
    Depletion                                  * 1,726               --
    Retirement plans, etc.                     * 7,032           66,219
    Employee benefit programs                   36,214          233,640
    Net loss from other partnerships
      and fiduciaries                          296,738        2,213,911
    Farm net loss                             * 19,300           93,972
    Net loss, noncapital assets               * 33,848          441,747
    Other deductions                         1,340,736       12,006,075
  Net income (less deficit) from
    trade or business                         -329,053        1,401,856
      Net income                               493,133        8,715,676
      Deficit                                  822,186        7,313,819
Portfolio income (less deficit)
  distributed directly to partners             918,333       15,961,678
    Interest income                            417,265        4,358,598
    Dividend income                            135,109        1,772,413
    Royalty income                             255,316          277,549
    Net short-term capital gain (less
      deficit)                                 -10,569          423,208
    Net long-term capital gain (less
      deficit)                                 120,896        8,948,948
    Other portfolio income (less
      deficit)                                   * 316          180,962
Rental real estate income (less
  deficit)                                   3,293,400         -239,235
    Net income                               4,609,838        7,604,706
    Defcit                                   1,316,439        7,843,941
Net income (less deficit) from other
  rental activity                               54,238           50,597
    Net income                                 117,866          126,476
    Defcit                                      63,628           75,879
Total net income (less deficit) (2)          3,826,590        7,802,741
    Net income                               5,795,043       20,464,396
    Deficit                                  1,968,454       12,661,655

                                           Real estate and rental and
                                                     leasing

                                                            Lessor of
                                                          nonfinancial
                                                           intangible
                                            Rental           assets
                                             aand            (except
                                            leasing       copryrighted
                Item                       services          works)

                                             (95)             (96)

Number of partnerships                          28,507              593
  Number of partners                           330,164            2,870
Total assets                                96,788,288        6,360,146
Income and deductions from trade or
  business:
  Total Income                              15,606,666          810,665
    Business receipts                       12,639,064        * 351,783
    Ordinary income from other
      partnerships and fiduciaries            * 21,142         * 22,472
    Farm netprofit                                  --               --
    Net gain, noncapital assets              1,114,701               --
    Other income                             1,831,759        * 436,411
  Total deductions                          16,118,647          294,881
    Cost of sales and operations (1)         3,943,685              * 8
      Inventory, beginning of year             194,495               --
      Purchases                              1,263,833               --
      Cost of labor                            273,706               --
      Additional inventory costs
        (section 263A)                           * 402
      Other costs                            2,552,482              * 8
      Less: Inventory, end of year             341,233               --
    Salaries and wages                       1,435,851         * 12,418
    Guaranteed payments to partners             63,654          * 1,102
    Rent paid                                  418,013          * 2,254
    Interest paid                            1,243,718         * 45,356
    Taxes and licenses                         232,455            * 975
    Bad debts                                   97,658            * 863
    Repairs and maintenance                    138,006               18
    Depreciation                             6,222,316            * 677
    Depletion                                       --               --
    Retirement plans, etc.                      33,024              296
    Employee benefit programs                  141,127          * 1,075
    Net loss from other partnerships
      and fiduciaries                           47,522               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                  4,777         * 12,942
    Other deductions                         2,096,841          216,897
  Net income (less deficit) from
    trade or business                         -511,981          515,785
      Net income                             1,387,907        * 583,260
      Deficit                                1,899,888         * 67,475
Portfolio income (less deficit)
  distributed directly to partners           1,001,213        1,526,426
    Interest income                            815,491           85,493
    Dividend income                            157,451         * 19
    Royalty income                            * 758         * 1,432,149
    Net short-term capital gain (less
      deficit)                                 -13,589               --
    Net long-term capital gain (less
      deficit)                                   9,989            * -19
    Other portfolio income (less
      deficit)                                * 31,113          * 8,783
Rental real estate income (less
  deficit)                                     207,336          * 3,591
    Net income                                 264,098          * 3,591
    Defcit                                      56,762               --
Net income (less deficit) from other
  rental activity                           -1,185,326         * 20,175
    Net income                               2,539,471         * 20,175
    Defcit                                   3,724,797               --
Total net income (less deficit) (2)           -485,159        2,065,995
    Net income                               4,510,874        2,127,118
    Deficit                                  4,996,033         * 61,123

                                         Professional, scientific, and
                                               technical services

                                                              Legal
                Item                         Total          services

                                             (97)             (98)

Number of partnerships                         145,612           29,403
  Number of partners                           545,059          152,319
Total assets                               108,627,956       21,516,537
Income and deductions from trade or
  business:
  Total Income                             229,703,906       95,646,412
    Business receipts                      217,768,361       93,933,089
    Ordinary income from other
      partnerships and fiduciaries           1,782,960          366,767
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 54,719            4,567
    Other income                            10,097,866        1,341,990
  Total deductions                         176,770,502       62,572,035
    Cost of sales and operations (1)        29,773,993        1,350,899
      Inventory, beginning of year             524,140            * 151
      Purchases                              7,971,013         * 36,933
      Cost of labor                          4,435,048           59,128
      Additional inventory costs
        (section 263A)                         559,526        * 207,106
      Other costs                           16,723,785        1,007,417
      Less: Inventory, end of year             588,588            * 184
    Salaries and wages                      58,593,857       28,186,166
    Guaranteed payments to partners         10,839,370        4,974,279
    Rent paid                               10,435,639        6,251,479
    Interest paid                            1,376,195          290,048
    Taxes and licenses                       5,129,363        2,451,802
    Bad debts                                  463,206           86,925
    Repairs and maintenance                  1,178,829          435,228
    Depreciation                             3,729,214        1,382,156
    Depletion                                    * 148            * 148
    Retirement plans, etc.                   2,319,581        1,000,718
    Employee benefit programs                3,272,156        1,322,937
    Net loss from other partnerships
      and fiduciaries                          502,323           11,766
    Farm net loss                                   --               --
    Net loss, noncapital assets                166,761           37,961
    Other deductions                        48,989,866       14,789,522
  Net income (less deficit) from
    trade or business                       52,933,404       33,074,377
      Net income                            59,759,788       33,311,115
      Deficit                                6,826,383          236,737
Portfolio income (less deficit)
  distributed directly to partners           2,940,018          120,432
    Interest income                            856,603           82,041
    Dividend income                            217,817            8,372
    Royalty income                             192,626              226
    Net short-term capital gain (less
      deficit)                                 282,378           21,495
    Net long-term capital gain (less
      deficit)                               1,168,258            4,019
    Other portfolio income (less
      deficit)                                 222,337            4,278
Rental real estate income (less
  deficit)                                      34,470           23,035
    Net income                                  69,792           27,117
    Defcit                                      35,322            4,081
Net income (less deficit) from other
  rental activity                              -20,643          * 1,317
    Net income                                 * 2,792          * 1,317
    Defcit                                    * 23,435               --
Total net income (less deficit) (2)         54,436,614       33,193,648
    Net income                              61,011,977       33,425,965
    Deficit                                  6,575,362          232,317

                                         Professional, scientific, and
                                               technical services

                                          Accounting,
                                              tax          Architectu-
                                          preparation         ral,
                                          bookkeping       engineering
                                          and payroll      and related
                Item                       services         services

                                             (99)             (100)

Number of partnerships                          15,722           11,504
  Number of partners                            71,583           29,836
Total assets                                11,143,180        6,512,294
Income and deductions from trade or
  business:
  Total Income                              37,346,274       17,269,318
    Business receipts                       36,945,282       16,898,962
    Ordinary income from other
      partnerships and fiduciaries             107,311         * 45,661
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  * 606          * 9,067
    Other income                               293,075          315,627
  Total deductions                          30,234,464       15,810,792
    Cost of sales and operations (1)         1,240,763        9,208,473
      Inventory, beginning of year                * 26         * 87,368
      Purchases                                175,591          739,902
      Cost of labor                            736,572        1,086,693
      Additional inventory costs
        (section 263A)                         * 6,143         * 95,715
      Other costs                              319,125        7,203,933
      Less: Inventory, end of year                * 26         * 90,146
    Salaries and wages                      12,068,495        2,288,202
    Guaranteed payments to partners          3,270,222          660,700
    Rent paid                                1,752,633          324,875
    Interest paid                              281,157           56,304
    Taxes and licenses                       1,034,598          237,696
    Bad debts                                   17,453           23,884
    Repairs and maintenance                    137,117           48,434
    Depreciation                               593,170          244,492
    Depletion                                       --               --
    Retirement plans, etc.                     886,125           57,366
    Employee benefit programs                  482,676          110,882
    Net loss from other partnerships
      and fiduciaries                           57,442         * 36,804
    Farm net loss                                   --               --
    Net loss, noncapital assets                  2,966              750
    Other deductions                         8,409,647        2,511,930
  Net income (less deficit) from
    trade or business                        7,111,810        1,458,526
      Net income                             7,171,944        1,828,241
      Deficit                                   60,133          369,715
Portfolio income (less deficit)
  distributed directly to partners             -98,687          164,582
    Interest income                             54,176           57,872
    Dividend income                              4,575            4,579
    Royalty income                               7,211        * 101,701
    Net short-term capital gain (less
      deficit)                                  -1,437
    Net long-term capital gain (less
      deficit)                                -163,431            2,467
    Other portfolio income (less
      deficit)                                   * 219               --
Rental real estate income (less
  deficit)                                    * -1,816          * 1,457
    Net income                                 * 2,823          * 1,465
    Defcit                                     * 4,639                8
Net income (less deficit) from other
  rental activity                                * 318               --
    Net income                                   * 318               --
    Defcit                                          --               --
Total net income (less deficit) (2)          7,176,494        1,624,135
    Net income                               7,233,622        1,949,470
    Deficit                                     57,128          325,335

                                         Professional, scientific, and
                                               technical services

                                                            Computer
                                                             systems
                                          Specialized      design and
                                            design           related
                Item                       services         services

                                             (101)            (102)

Number of partnerships                           5,525           24,460
  Number of partners                            17,554           60,991
Total assets                                   299,579       16,131,481
Income and deductions from trade or
  business:
  Total Income                               1,360,850       20,101,375
    Business receipts                        1,352,237       19,818,801
    Ordinary income from other
      partnerships and fiduciaries                  --          * 3,983
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 2,876            8,080
    Other income                                 5,737          270,512
  Total deductions                           1,332,285       12,875,299
    Cost of sales and operations (1)           648,217        3,331,760
      Inventory, beginning of year            * 18,180           38,535
      Purchases                                365,371        1,308,258
      Cost of labor                           * 71,293          802,328
      Additional inventory costs
        (section 263A)                        * 13,571           60,486
      Other costs                              202,861        1,163,808
      Less: Inventory, end of year            * 23,058           53,233
    Salaries and wages                         169,437        2,975,541
    Guaranteed payments to partners             78,212          385,338
    Rent paid                                   68,163          347,613
    Interest paid                                4,867          160,555
    Taxes and licenses                          26,588          303,470
    Bad debts                                 * 14,989           82,337
    Repairs and maintenance                      8,097           95,247
    Depreciation                                20,739          368,464
    Depletion                                       --               --
    Retirement plans, etc.                     * 6,299           73,049
    Employee benefit programs                 * 10,849          126,132
    Net loss from other partnerships
      and fiduciaries                               37         * 52,737
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 750          * 2,307
    Other deductions                           275,041        4,570,749
  Net income (less deficit) from
    trade or business                           28,565        7,226,076
      Net income                               153,313        8,996,284
      Deficit                                  124,748        1,770,208
Portfolio income (less deficit)
  distributed directly to partners               7,761          710,995
    Interest income                              1,011          226,879
    Dividend income                                * 5           30,051
    Royalty income                               * 103           12,144
    Net short-term capital gain (less
      deficit)                                      --           95,013
    Net long-term capital gain (less
      deficit)                                 * 6,641        * 143,552
    Other portfolio income (less
      deficit)                                      --        * 203,357
Rental real estate income (less
  deficit)                                          --         * 12,467
    Net income                                      --         * 12,467
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                                   --               --
    Net income                                      --               --
    Defcit                                          --               --
Total net income (less deficit) (2)             29,685        7,710,973
    Net income                                 153,930        9,469,864
    Deficit                                    124,245        1,758,892

                                          Other professional, scienti-
                                           fic, and technical services

                                                           Management
                                                           scientific,
                                                          and technical
                                                           consulting
                Item                         Total          services

                                             (103)            (104)

Number of partnerships                          58,998           31,546
  Number of partners                           212,777          104,550
Total assets                                53,024,884       30,386,321
Income and deductions from trade or
  business:
  Total Income                              57,979,677       27,151,815
    Business receipts                       48,819,990       23,155,875
    Ordinary income from other
      partnerships and fiduciaries           1,259,239          918,493
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 29,524            5,809
    Other income                             7,870,924        3,071,638
  Total deductions                          53,945,627       23,366,923
    Cost of sales and operations (1)        13,993,882        3,246,307
      Inventory, beginning of year             379,879           32,547
      Purchases                              5,344,958          742,729
      Cost of labor                          1,679,034          681,117
      Additional inventory costs
        (section 263A)                         176,505           34,228
      Other costs                            6,826,641        1,811,031
      Less: Inventory, end of year             421,941           58,449
    Salaries and wages                      12,906,016        7,246,560
    Guaranteed payments to partners          1,470,619          998,255
    Rent paid                                1,690,876          896,048
    Interest paid                              583,266          293,664
    Taxes and licenses                       1,075,211          570,123
    Bad debts                                  237,617           55,012
    Repairs and maintenance                    454,705           91,757
    Depreciation                             1,120,193          436,734
    Depletion                                       --               --
    Retirement plans, etc.                     296,024          152,741
    Employee benefit programs                1,218,679          555,851
    Net loss from other partnerships
      and fiduciaries                          343,537          191,913
    Farm net loss                                   --               --
    Net loss, noncapital assets                122,026        * 120,142
    Other deductions                        18,432,976        8,511,816
  Net income (less deficit) from
    trade or business                        4,034,050        3,784,893
      Net income                             8,298,890        5,250,849
      Deficit                                4,264,840        1,465,957
Portfolio income (less deficit)
  distributed directly to partners           2,034,935          633,937
    Interest income                            434,624          294,538
    Dividend income                            170,235           31,331
    Royalty income                            * 71,241           70,895
    Net short-term capital gain (less
      deficit)                                 169,342          -74,169
    Net long-term capital gain (less
      deficit)                               1,175,011          297,330
    Other portfolio income (less
      deficit)                                  14,483         * 14,012
Rental real estate income (less
  deficit)                                        -674           12,195
    Net income                                  25,920           13,340
    Defcit                                      26,594          * 1,145
Net income (less deficit) from other
  rental activity                            * -22,278        * -22,452
    Net income                                 * 1,157            * 969
    Defcit                                    * 23,435         * 23,421
Total net income (less deficit) (2)          4,701,680        4,185,412
    Net income                               8,779,125        5,539,463
    Deficit                                  4,077,445        1,354,051

                                         Professional, scientific, and
                                               technical services

                                          Other professional, scienti-
                                           fic, and technical services

                                                              Other
                                                          miscellaneous
                                                          professional,
                                                           sccientific
                                          Advertising          and
                                          and related       technical
                Item                       services         services

                                             (105)            (106)

Number of partnerships                           7,026           20,426
  Number of partners                            18,683           89,545
Total assets                                 7,257,894       15,380,669
Income and deductions from trade or
  business:
  Total Income                               8,090,492       22,737,370
    Business receipts                        7,783,015       17,881,100
    Ordinary income from other
      partnerships and fiduciaries             194,977        * 145,769
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  * 373           23,342
    Other income                               112,127        4,687,159
  Total deductions                           7,635,762       22,942,943
    Cost of sales and operations (1)         3,130,877        7,616,699
      Inventory, beginning of year              38,838          308,494
      Purchases                              1,302,616        3,299,613
      Cost of labor                             42,131          955,786
      Additional inventory costs
        (section 263A)                       * 121,237         * 21,040
      Other costs                            1,666,047        3,349,564
      Less: Inventory, end of year              39,992          323,499
    Salaries and wages                       1,271,430        4,388,026
    Guaranteed payments to partners            162,549          309,816
    Rent paid                                  222,561          572,267
    Interest paid                               70,313          219,288
    Taxes and licenses                         148,590          356,498
    Bad debts                                  117,351           65,254
    Repairs and maintenance                     20,817          342,131
    Depreciation                               171,575          511,884
    Depletion                                       --               --
    Retirement plans, etc.                      37,013          106,271
    Employee benefit programs                   79,846          582,983
    Net loss from other partnerships
      and fiduciaries                            5,773          145,850
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 1,376              508
    Other deductions                         2,195,692        7,725,468
  Net income (less deficit) from
    trade or business                          454,730         -205,573
      Net income                               987,506        2,060,535
      Deficit                                  532,776        2,266,107
Portfolio income (less deficit)
  distributed directly to partners             418,253          982,745
    Interest income                             46,006           94,080
    Dividend income                              5,098          133,806
    Royalty income                                  --            * 346
    Net short-term capital gain (less
      deficit)                                  -6,053          249,564
    Net long-term capital gain (less
      deficit)                               * 372,832          504,849
    Other portfolio income (less
      deficit)                                   * 370            * 101
Rental real estate income (less
  deficit)                                    * -8,127         * -4,742
    Net income                                 * 1,068         * 11,512
    Defcit                                       9,195         * 16,254
Net income (less deficit) from other
  rental activity                                * 187            * -13
    Net income                                   * 187         (3)
    Defcit                                          --             * 14
Total net income (less deficit) (2)            498,264           18,004
    Net income                                 999,600        2,240,062
    Deficit                                    501,337        2,222,058

                                                           Administra-
                                                            tive and
                                                           support and
                                                          waste manage-
                                                            ment and
                                          Management       redemption
                                         of companies       services
                                           (holding
                Item                      companies)          Total

                                             (107)            (108)

Number of partnerships                          18,773           44,405
  Number of partners                           280,643          106,975
Total assets                               296,039,431       30,319,525
Income and deductions from trade or
  business:
  Total Income                              17,820,437       53,364,845
    Business receipts                       10,562,656       51,362,821
    Ordinary income from other
      partnerships and fiduciaries           4,872,136          273,954
    Farm netprofit                               1,885               --
    Net gain, noncapital assets                114,981           53,629
    Other income                             2,268,778        1,674,441
  Total deductions                          18,243,175       50,073,434
    Cost of sales and operations (1)         6,473,875       16,468,990
      Inventory, beginning of year             572,705          238,131
      Purchases                              4,782,709        2,918,081
      Cost of labor                            343,966        6,041,621
      Additional inventory costs
        (section 263A)                          25,422          300,736
      Other costs                            1,394,831        7,080,319
      Less: Inventory, end of year             645,759          273,889
    Salaries and wages                       1,482,495       15,270,321
    Guaranteed payments to partners            472,636          506,921
    Rent paid                                  248,303          954,139
    Interest paid                            1,300,922          705,696
    Taxes and licenses                         180,303        1,043,809
    Bad debts                                  126,539          136,047
    Repairs and maintenance                     75,028          328,558
    Depreciation                               594,154        1,120,876
    Depletion                                       --               --
    Retirement plans, etc.                      12,745          215,347
    Employee benefit programs                  145,403        1,747,413
    Net loss from other partnerships
      and fiduciaries                        3,894,073          143,667
    Farm net loss                                1,967         * 24,254
    Net loss, noncapital assets                 86,597            4,409
    Other deductions                         3,148,134       11,402,986
  Net income (less deficit) from
    trade or business                         -422,739        3,291,412
      Net income                             6,016,987        4,632,261
      Deficit                                6,439,726        1,340,850
Portfolio income (less deficit)
  distributed directly to partners           8,243,503          794,015
    Interest income                          3,248,591          101,152
    Dividend income                          3,143,853           16,000
    Royalty income                             553,512        * 256,716
    Net short-term capital gain (less
      deficit)                                -245,780           -9,957
    Net long-term capital gain (less
      deficit)                               1,400,424          430,103
    Other portfolio income (less
      deficit)                                 142,902               --
Rental real estate income (less
  deficit)                                     126,551            5,214
    Net income                                 443,296           29,489
    Defcit                                     316,745         * 24,275
Net income (less deficit) from other
  rental activity                              -53,152              755
    Net income                                  45,429          * 1,054
    Defcit                                      98,581              299
Total net income (less deficit) (2)          6,739,518        3,671,249
    Net income                              12,053,908        5,008,766
    Deficit                                  5,314,389        1,337,517

                                           Administrative and support
                                            and waste management and
                                              redemption services

                                                              Waste
                                          Administra-      Management
                                           tive and            and
                                            support        remediation
                Item                       services         services

                                             (109)            (110)

Number of partnerships                          42,082            2,323
  Number of partners                            99,895            7,081
Total assets                                22,676,637        7,642,888
Income and deductions from trade or
  business:
  Total Income                              45,239,792        8,125,054
    Business receipts                       43,332,575        8,030,246
    Ordinary income from other
      partnerships and fiduciaries             271,252            2,702
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 14,541           39,088
    Other income                             1,621,423           53,018
  Total deductions                          42,230,738        7,842,696
    Cost of sales and operations (1)        12,553,183        3,915,807
      Inventory, beginning of year             205,202           32,929
      Purchases                              2,573,419          344,662
      Cost of labor                          5,725,556          316,065
      Additional inventory costs
        (section 263A)                         298,249            2,487
      Other costs                            3,826,000        3,254,319
      Less: Inventory, end of year             239,234           34,655
    Salaries and wages                      13,800,539        1,469,782
    Guaranteed payments to partners            494,044           12,877
    Rent paid                                  846,607          107,532
    Interest paid                              431,366          274,329
    Taxes and licenses                         964,196           79,613
    Bad debts                                  122,529           13,518
    Repairs and maintenance                    237,017           91,542
    Depreciation                               829,416          291,459
    Depletion                                       --               --
    Retirement plans, etc.                     210,417            4,930
    Employee benefit programs                1,686,590           60,823
    Net loss from other partnerships
      and fiduciaries                          131,215         * 12,452
    Farm net loss                             * 24,254               --
    Net loss, noncapital assets                  4,212            * 197
    Other deductions                         9,895,154        1,507,832
  Net income (less deficit) from
    trade or business                        3,009,054          282,358
      Net income                             3,997,392          634,869
      Deficit                                  988,338          352,511
Portfolio income (less deficit)
  distributed directly to partners             752,763           41,252
    Interest income                             88,664           12,489
    Dividend income                             16,000               --
    Royalty income                           * 256,716
    Net short-term capital gain (less
      deficit)                                  -9,957               --
    Net long-term capital gain (less
      deficit)                                 401,340         * 28,764
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                       5,207                6
    Net income                                  29,483                6
    Defcit                                    * 24,275               --
Net income (less deficit) from other
  rental activity                                * 172            * 584
    Net income                                   * 470            * 584
    Defcit                                         299               --
Total net income (less deficit) (2)          3,375,813          295,437
    Net income                               4,362,393          646,373
    Deficit                                    986,580          350,937

                                                           Health care
                                                           and social
                                                           assistance

                                          Educational
                Item                       services           Total

                                             (111)            (112)

Number of partnerships                           6,269           47,468
  Number of partners                            31,125          238,773
Total assets                                 6,455,971       61,228,249
Income and deductions from trade or
  business:
  Total Income                               2,497,377      106,867,140
    Business receipts                        2,430,063      101,791,775
    Ordinary income from other
      partnerships and fiduciaries             * 4,840          435,222
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  * 461           30,830
    Other income                                62,013        4,609,313
  Total deductions                           2,927,170       93,766,729
    Cost of sales and operations (1)           442,346        7,469,121
      Inventory, beginning of year            * 2,495           126,352
      Purchases                                 36,441        1,645,961
      Cost of labor                          * 105,125        1,185,543
      Additional inventory costs
        (section 263A)                           * 268          110,156
      Other costs                              300,674        4,562,723
      Less: Inventory, end of year             * 2,656          161,613
    Salaries and wages                         682,522       23,502,088
    Guaranteed payments to partners             60,091        4,316,738
    Rent paid                                  172,998        3,900,044
    Interest paid                               27,196        1,990,167
    Taxes and licenses                          98,953        2,663,639
    Bad debts                                  153,870        4,205,221
    Repairs and maintenance                     41,632        1,071,933
    Depreciation                               114,683        3,586,197
    Depletion                                       --         * 303
    Retirement plans, etc.                      11,534          360,567
    Employee benefit programs                   37,316        1,850,491
    Net loss from other partnerships
      and fiduciaries                           36,186          457,178
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 117          117,743
    Other deductions                         1,047,727       38,275,299
  Net income (less deficit) from
    trade or business                         -429,792       13,100,411
      Net income                               347,682       16,346,673
      Deficit                                  777,475        3,246,262
Portfolio income (less deficit)
  distributed directly to partners              14,059          567,404
    Interest income                             10,746          243,177
    Dividend income                              * 286            6,572
    Royalty income                             * 6,774              * 1
    Net short-term capital gain (less
      deficit)                                  -6,180            6,234
    Net long-term capital gain (less
      deficit)                                 * 2,393          311,298
    Other portfolio income (less
      deficit)                                      39            * 122
Rental real estate income (less
  deficit)                                    * 13,228           41,548
    Net income                                * 13,228           70,033
    Defcit                                          --           28,485
Net income (less deficit) from other
  rental activity                                * 198           37,942
    Net income                                   * 198           45,492
    Defcit                                          --          * 7,550
Total net income (less deficit) (2)           -398,521       13,429,774
    Net income                                 369,900       16,601,502
    Deficit                                    768,421        3,171,728

                                             Health care and social
                                                   assistance

                                                             Offices
                                          Offices of        of other
                                          physicians         health
                Item                     and dentists     practitioners

                                             (113)            (114)

Number of partnerships                          15,419           10,350
  Number of partners                            85,700           36,077
Total assets                                 5,505,291        3,018,624
Income and deductions from trade or
  business:
  Total Income                              33,190,413        8,053,311
    Business receipts                       29,420,542        7,908,721
    Ordinary income from other
      partnerships and fiduciaries             170,816        * 110,412
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  6,580          * 5,932
    Other income                             3,592,475           28,247
  Total deductions                          24,965,249        6,781,741
    Cost of sales and operations (1)         1,596,777          919,465
      Inventory, beginning of year              12,512           31,792
      Purchases                                213,455          365,516
      Cost of labor                            201,213           82,693
      Additional inventory costs
        (section 263A)                          22,855            * 475
      Other costs                            1,163,815          478,660
      Less: Inventory, end of year              17,073           39,671
    Salaries and wages                       7,585,258        1,117,592
    Guaranteed payments to partners          2,874,929          398,893
    Rent paid                                1,106,507          302,200
    Interest paid                              157,126           50,305
    Taxes and licenses                         561,173          131,648
    Bad debts                                  166,663          382,180
    Repairs and maintenance                    201,531           85,579
    Depreciation                               470,391          235,046
    Depletion                                       --               --
    Retirement plans, etc.                     232,587           16,486
    Employee benefit programs                  632,229           50,923
    Net loss from other partnerships
      and fiduciaries                            9,644          * 3,485
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 1,039             * 37
    Other deductions                         9,369,395        3,087,901
  Net income (less deficit) from
    trade or business                        8,225,164        1,271,570
      Net income                             8,506,562        1,540,270
      Deficit                                  281,398          268,699
Portfolio income (less deficit)
  distributed directly to partners              37,720           62,785
    Interest income                             27,216            7,151
    Dividend income                              1,862             * 86
    Royalty income                                  --               --
    Net short-term capital gain (less
      deficit)                                 * 6,960           * -240
    Net long-term capital gain (less
      deficit)                                   1,559         * 55,788
    Other portfolio income (less
      deficit)                                   * 122               --
Rental real estate income (less
  deficit)                                       8,962          * 5,786
    Net income                                   9,602          * 5,790
    Defcit                                       * 640              * 4
Net income (less deficit) from other
  rental activity                               * -256         * 14,257
    Net income                                    * 97         * 14,257
    Defcit                                       * 353               --
Total net income (less deficit) (2)          8,263,071        1,298,851
    Net income                               8,539,255        1,562,171
    Deficit                                    276,184          263,320

                                             Health care and social
                                                   assistance

                                                             Medical
                                          Outpatient           and
                                             care          diagnostic
                Item                        centers       laboratories

                                             (115)            (116)

Number of partnerships                           3,898            2,207
  Number of partners                            30,741           10,957
Total assets                                 7,171,316        2,939,968
Income and deductions from trade or
  business:
  Total Income                              14,337,662        5,354,118
    Business receipts                       14,164,575        4,894,873
    Ordinary income from other
      partnerships and fiduciaries              47,175         * 42,636
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 1,148            * 518
    Other income                               124,763          416,090
  Total deductions                          12,287,587        4,603,342
    Cost of sales and operations (1)           993,553          564,486
      Inventory, beginning of year              27,374         * 17,339
      Purchases                                223,125          195,881
      Cost of labor                            153,445          157,486
      Additional inventory costs
        (section 263A)                        * 72,843            * 262
      Other costs                              557,737          211,885
      Less: Inventory, end of year              40,971         * 18,367
    Salaries and wages                       1,999,213        1,005,440
    Guaranteed payments to partners             45,405          103,052
    Rent paid                                  481,567          212,266
    Interest paid                              151,584           87,586
    Taxes and licenses                         224,774           86,731
    Bad debts                                1,479,773          149,014
    Repairs and maintenance                    152,031           80,908
    Depreciation                               532,327          397,760
    Depletion                                       --               --
    Retirement plans, etc.                      31,686           28,383
    Employee benefit programs                  191,475          108,188
    Net loss from other partnerships
      and fiduciaries                         * 27,252         * 43,694
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 1,662          * 4,442
    Other deductions                         5,975,284        1,731,390
  Net income (less deficit) from
    trade or business                        2,050,075          750,776
      Net income                             2,271,367        1,040,967
      Deficit                                  221,292          290,190
Portfolio income (less deficit)
  distributed directly to partners             121,660           14,545
    Interest income                             26,292            8,187
    Dividend income                               * 26            * 212
    Royalty income                                  --               --
    Net short-term capital gain (less
      deficit)                                   * 352           * -584
    Net long-term capital gain (less
      deficit)                                * 94,990          * 6,730
    Other portfolio income (less
      deficit)                                                       --
Rental real estate income (less
  deficit)                                     * 2,118            * 564
    Net income                                 * 2,209            * 673
    Defcit                                        * 91            * 109
Net income (less deficit) from other
  rental activity                                2,948           * -714
    Net income                                   2,962            * 728
    Defcit                                          14          * 1,442
Total net income (less deficit) (2)          2,081,459          759,026
    Net income                               2,300,560        1,048,218
    Deficit                                    219,101          289,192

                                             Health care and social
                                                   assistance

                                                              Other
                                             Home          ambulatory
                                            health           health
                                             care             care
                Item                       services         services

                                             (117)            (118)

Number of partnerships                           1,620            1,064
  Number of partners                             3,755            5,232
Total assets                                 1,273,720          599,873
Income and deductions from trade or
  business:
  Total Income                               1,953,126          989,499
    Business receipts                        1,944,774          987,027
    Ordinary income from other
      partnerships and fiduciaries                  --               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                   * 64               --
    Other income                               * 8,288            2,473
  Total deductions                           1,808,218        1,013,947
    Cost of sales and operations (1)           346,718          189,731
      Inventory, beginning of year             * 7,879           14,662
      Purchases                                295,065          177,376
      Cost of labor                              * 887            4,149
      Additional inventory costs
        (section 263A)                              --               --
      Other costs                             * 54,106           14,350
      Less: Inventory, end of year            * 11,219           20,807
    Salaries and wages                         618,896          278,901
    Guaranteed payments to partners           * 20,913            2,298
    Rent paid                                   26,545           19,608
    Interest paid                               37,785           13,634
    Taxes and licenses                          52,728           25,604
    Bad debts                                   13,817           34,816
    Repairs and maintenance                     10,018            8,908
    Depreciation                                78,200           46,880
    Depletion                                       --               --
    Retirement plans, etc.                     * 1,896            * 716
    Employee benefit programs                   26,624           86,701
    Net loss from other partnerships
      and fiduciaries                               --         * 58,573
    Farm net loss                                   --               --
    Net loss, noncapital assets                     42               --
    Other deductions                           574,035          247,579
  Net income (less deficit) from
    trade or business                          144,908          -24,448
      Net income                               183,470           76,728
      Deficit                                   38,562          101,176
Portfolio income (less deficit)
  distributed directly to partners               1,743            3,426
    Interest income                              2,033            1,026
    Dividend income                               * 20               --
    Royalty income                                  --               --
    Net short-term capital gain (less
      deficit)                                    * -5               --
    Net long-term capital gain (less
      deficit)                                  * -304            2,400
    Other portfolio income (less
      deficit)                                                       --
Rental real estate income (less
  deficit)                                    * -1,136          * 3,164
    Net income                                      --          * 3,164
    Defcit                                     * 1,136               --
Net income (less deficit) from other
  rental activity                                  466               --
    Net income                                     466               --
    Defcit                                          --               --
Total net income (less deficit) (2)            146,290          -20,258
    Net income                                 185,287           77,007
    Deficit                                     38,997           97,265

                                             Health care and social
                                                   assistance

                                                             Nursing
                                                               and
                                                           residential
                                                              care
                Item                       Hospitals       facilities

                                             (119)            (120)

Number of partnerships                             638            7,141
  Number of partners                            13,518           41,263
Total assets                                15,623,915       24,761,686
Income and deductions from trade or
  business:
  Total Income                              18,649,423       23,088,169
    Business receipts                       18,444,602       22,777,244
    Ordinary income from other
      partnerships and fiduciaries              32,442           31,741
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  1,236           15,289
    Other income                               171,142          263,896
  Total deductions                          17,230,497       23,901,355
    Cost of sales and operations (1)         1,218,246        1,430,605
      Inventory, beginning of year             * 1,534           12,900
      Purchases                               * 70,360           92,205
      Cost of labor                             37,755          486,467
      Additional inventory costs
        (section 263A)                              --         * 12,124
      Other costs                            1,113,541          835,208
      Less: Inventory, end of year             * 4,943            8,299
    Salaries and wages                       1,972,714        8,567,979
    Guaranteed payments to partners            752,400           80,626
    Rent paid                                  324,580        1,312,250
    Interest paid                              320,494        1,153,018
    Taxes and licenses                         315,671        1,218,374
    Bad debts                                1,808,418          170,254
    Repairs and maintenance                    276,018          240,273
    Depreciation                               909,222          889,356
    Depletion                                       --            * 303
    Retirement plans, etc.                      15,379           32,834
    Employee benefit programs                  259,959          484,178
    Net loss from other partnerships
      and fiduciaries                            5,519          308,850
    Farm net loss                                   --               --
    Net loss, noncapital assets              * 105,930          * 4,591
    Other deductions                         8,945,947        8,007,864
  Net income (less deficit) from
    trade or business                        1,418,926         -813,187
      Net income                             1,798,029          821,226
      Deficit                                  379,103        1,634,413
Portfolio income (less deficit)
  distributed directly to partners              91,465          232,540
    Interest income                             91,479           78,806
    Dividend income                           * 385               3,437
    Royalty income                                  --              * 1
    Net short-term capital gain (less
      deficit)                                       4           * -242
    Net long-term capital gain (less
      deficit)                                  * -403          150,537
    Other portfolio income (less
      deficit)                                      --
Rental real estate income (less
  deficit)                                      -2,193           24,265
    Net income                                  13,878           34,700
    Defcit                                      16,071         * 10,435
Net income (less deficit) from other
  rental activity                               26,452         * -5,211
    Net income                                  26,525            * 457
    Defcit                                          73          * 5,668
Total net income (less deficit) (2)          1,535,050         -711,888
    Net income                               1,901,118          878,591
    Deficit                                    366,068        1,590,479

                                          Health care       Arts, en-
                                          and social      tertainment,
                                          assistance           and
                                                           recreation
                                            Social
                Item                      assistance          Total

                                             (121)            (122)

Number of partnerships                           5,131           42,691
  Number of partners                            11,532          269,175
Total assets                                   333,855       59,091,732
Income and deductions from trade or
  business:
  Total Income                               1,251,419       52,577,705
    Business receipts                        1,249,419       46,693,674
    Ordinary income from other
      partnerships and fiduciaries                  --          811,297
    Farm netprofit                                  --             * 65
    Net gain, noncapital assets                   * 62           58,923
    Other income                                 1,938        5,013,747
  Total deductions                           1,174,794       54,684,872
    Cost of sales and operations (1)           209,539       19,233,616
      Inventory, beginning of year               * 360          442,025
      Purchases                               * 12,977        2,468,508
      Cost of labor                           * 61,448          709,376
      Additional inventory costs
        (section 263A)                         * 1,597           60,548
      Other costs                              133,420       16,047,332
      Less: Inventory, end of year               * 262          497,216
    Salaries and wages                         356,095       10,079,031
    Guaranteed payments to partners             38,221          258,373
    Rent paid                                  114,523        1,340,857
    Interest paid                               18,635        1,786,564
    Taxes and licenses                          46,936        2,211,087
    Bad debts                                    * 286           46,988
    Repairs and maintenance                     16,666          560,711
    Depreciation                                27,014        2,845,228
    Depletion                                       --               --
    Retirement plans, etc.                       * 600          148,436
    Employee benefit programs                   10,215          428,900
    Net loss from other partnerships
      and fiduciaries                            * 161          649,423
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --           55,623
    Other deductions                           335,902       15,040,036
  Net income (less deficit) from
    trade or business                           76,626       -2,107,167
      Net income                               108,054        4,046,982
      Deficit                                   31,429        6,154,149
Portfolio income (less deficit)
  distributed directly to partners               1,519          269,695
    Interest income                                987          204,702
    Dividend income                              * 543            9,829
    Royalty income                                  --           64,533
    Net short-term capital gain (less
      deficit)                                   * -12           14,902
    Net long-term capital gain (less
      deficit)                                       1          -51,325
    Other portfolio income (less
      deficit)                                      --           27,053
Rental real estate income (less
  deficit)                                        * 18           -3,056
    Net income                                    * 18           52,522
    Defcit                                          --           83,082
Net income (less deficit) from other
  rental activity                                   --          * 2,656
    Net income                                      --          * 7,710
    Defcit                                          --          * 5,054
Total net income (less deficit) (2)             78,173       -1,828,953
    Net income                                 109,296        4,209,000
    Deficit                                     31,123        6,037,953

                                            Arts, entertainment, and
                                                   recreation

                                          Performing         Museums
                                         arts, specta-     historical
                                          tor sports         sites,
                                          and related      and similar
                Item                      industries      institutions

                                             (123)            (124)

Number of partnerships                          24,884             * 79
  Number of partners                           134,752            * 158
Total assets                                24,660,240           62,614
Income and deductions from trade or
  business:
  Total Income                              20,042,075         * 69,931
    Business receipts                       15,387,433         * 69,931
    Ordinary income from other
      partnerships and fiduciaries             325,602               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 11,671               --
    Other income                             4,317,368               --
  Total deductions                          22,247,430         * 77,590
    Cost of sales and operations (1)         3,239,516         * 27,513
      Inventory, beginning of year              60,526          * 2,074
      Purchases                                294,677          * 9,658
      Cost of labor                            405,505          * 7,281
      Additional inventory costs
        (section 263A)                        * 42,925               --
      Other costs                            2,500,299         * 10,882
      Less: Inventory, end of year              64,864          * 2,383
    Salaries and wages                       6,567,023         * 10,144
    Guaranteed payments to partners             88,851               --
    Rent paid                                  469,921          * 6,387
    Interest paid                              546,381            * 304
    Taxes and licenses                         337,452          * 3,281
    Bad debts                                   23,835               --
    Repairs and maintenance                     93,445          * 1,498
    Depreciation                               717,151          * 7,666
    Depletion                                       --               --
    Retirement plans, etc.                     133,738               --
    Employee benefit programs                  213,126               --
    Net loss from other partnerships
      and fiduciaries                          513,296               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                 36,191               --
    Other deductions                         9,267,505         * 20,797
  Net income (less deficit) from
    trade or business                       -2,205,356         * -7,659
      Net income                             1,602,547               --
      Deficit                                3,807,902          * 7,659
Portfolio income (less deficit)
  distributed directly to partners             159,756              * 4
    Interest income                            136,703              * 4
    Dividend income                              4,773               --
    Royalty income                              43,505               --
    Net short-term capital gain (less
      deficit)                                  15,023               --
    Net long-term capital gain (less
      deficit)                                 -67,302               --
    Other portfolio income (less
      deficit)                                  27,054               --
Rental real estate income (less
  deficit)                                      -2,697               --
    Net income                                 * 8,593               --
    Defcit                                      11,290               --
Net income (less deficit) from other
  rental activity                                * -70               --
    Net income                                      --               --
    Defcit                                        * 70               --
Total net income (less deficit) (2)         -1,996,087         * -7,655
    Net income                               1,688,674               --
    Deficit                                  3,684,761            7,655

                                           Arts, en-
                                         tertainment,
                                              and
                                          recreation

                                           Amusement      Accommodation
                                           gambling,        and food
                                              and           services
                                          recreation
                Item                      industries          Total

                                             (125)            (126)

Number of partnerships                          17,727           77,698
  Number of partners                           134,264          345,916
Total assets                                34,368,877      135,979,106
Income and deductions from trade or
  business:
  Total Income                              32,465,700       95,979,821
    Business receipts                       31,236,310       92,954,528
    Ordinary income from other
      partnerships and fiduciaries             485,695          343,519
    Farm netprofit                                * 65                3
    Net gain, noncapital assets                 47,251          232,780
    Other income                               696,379        2,448,991
  Total deductions                          32,359,852       97,952,690
    Cost of sales and operations (1)        15,966,588       28,044,227
      Inventory, beginning of year             379,425          872,453
      Purchases                              2,164,174       18,545,376
      Cost of labor                            296,591        4,213,727
      Additional inventory costs
        (section 263A)                          17,623          195,383
      Other costs                           13,536,151        5,165,872
      Less: Inventory, end of year             429,969          993,357
    Salaries and wages                       3,501,863       17,656,702
    Guaranteed payments to partners            169,523          491,067
    Rent paid                                  864,548        4,748,722
    Interest paid                            1,239,879        5,893,383
    Taxes and licenses                       1,870,354        4,208,238
    Bad debts                                   23,153          115,736
    Repairs and maintenance                    465,768        1,980,647
    Depreciation                             2,120,411        6,859,043
    Depletion                                       --               --
    Retirement plans, etc.                      14,698           56,432
    Employee benefit programs                  215,774          768,542
    Net loss from other partnerships
      and fiduciaries                          136,127          735,813
    Farm net loss                                   --         * 35,703
    Net loss, noncapital assets                 19,432           61,836
    Other deductions                         5,751,734       26,296,600
  Net income (less deficit) from
    trade or business                          105,848        1,972,869
      Net income                             2,444,435        5,114,238
      Deficit                                2,338,587        7,087,107
Portfolio income (less deficit)
  distributed directly to partners             109,935          433,997
    Interest income                             67,995          356,622
    Dividend income                              5,057           44,840
    Royalty income                            * 21,028         * 22,865
    Net short-term capital gain (less
      deficit)                                  * -121           78,323
    Net long-term capital gain (less
      deficit)                                  15,978          -69,924
    Other portfolio income (less
      deficit)                                    * -1          * 1,272
Rental real estate income (less
  deficit)                                     -27,863          137,629
    Net income                                  43,929          211,816
    Defcit                                    * 71,792           74,187
Net income (less deficit) from other
  rental activity                              * 2,725           23,915
    Net income                                 * 7,710         * 24,497
    Defcit                                     * 4,984            * 582
Total net income (less deficit) (2)            174,789       -1,385,726
    Net income                               2,520,326        5,532,794
    Deficit                                  2,345,537        6,918,520

                                             Accommodation and food
                                                    services

                                                              Food
                                                            services
                                                               and
                                            Accom-          drinking
                Item                       modation          places

                                             (127)            (128)

Number of partnerships                          25,363           52,335
  Number of partners                           162,083          183,833
Total assets                               110,642,084       25,337,022
Income and deductions from trade or
  business:
  Total Income                              45,938,971       50,040,849
    Business receipts                       44,008,010       48,946,518
    Ordinary income from other
      partnerships and fiduciaries             283,468           60,051
    Farm netprofit                                   3               --
    Net gain, noncapital assets                178,608           54,172
    Other income                             1,468,883          980,108
  Total deductions                          48,256,569       49,696,120
    Cost of sales and operations (1)         8,668,737       19,375,490
      Inventory, beginning of year             283,599          588,854
      Purchases                              2,943,408       15,601,968
      Cost of labor                          1,566,565        2,647,162
      Additional inventory costs
        (section 263A)                         158,131           37,253
      Other costs                            4,019,984        1,145,888
      Less: Inventory, end of year             339,756          653,600
    Salaries and wages                       7,968,924        9,687,778
    Guaranteed payments to partners            158,288          332,779
    Rent paid                                1,526,320        3,222,402
    Interest paid                            5,086,362          807,021
    Taxes and licenses                       2,519,239        1,688,999
    Bad debts                                   94,068           21,668
    Repairs and maintenance                  1,149,397          831,250
    Depreciation                             5,037,165        1,821,878
    Depletion                                       --               --
    Retirement plans, etc.                      42,150           14,281
    Employee benefit programs                  551,817          216,725
    Net loss from other partnerships
      and fiduciaries                          658,647           77,166
    Farm net loss                             * 35,703               --
    Net loss, noncapital assets                 35,874           25,962
    Other deductions                        14,723,879       11,572,721
  Net income (less deficit) from
    trade or business                       -2,317,598          344,729
      Net income                             2,592,691        2,521,546
      Deficit                                4,910,289        2,176,817
Portfolio income (less deficit)
  distributed directly to partners             629,693         -195,696
    Interest income                            300,182           56,440
    Dividend income                             44,377              462
    Royalty income                                 297           22,568
    Net short-term capital gain (less
      deficit)                                * 78,272             * 50
    Net long-term capital gain (less
      deficit)                                 205,292         -275,216
    Other portfolio income (less
      deficit)                                 * 1,272               --
Rental real estate income (less
  deficit)                                     102,864           34,765
    Net income                                 176,599           35,218
    Defcit                                      73,735            * 452
Net income (less deficit) from other
  rental activity                             * 23,675            * 241
    Net income                                * 24,256            * 241
    Defcit                                       * 582               --
Total net income (less deficit) (2)         -1,844,931          459,205
    Net income                               2,939,840        2,592,954
    Deficit                                  4,784,771        2,133,749

                                                 Other services

                                                           Repair and
                                                           maintenance

                Item                         Total            Total

                                             (129)            (130)

Number of partnerships                          57,121           30,938
  Number of partners                           145,695           78,196
Total assets                                12,456,869        5,400,016
Income and deductions from trade or
  business:
  Total Income                              15,100,628        9,901,431
    Business receipts                       14,793,210        9,747,347
    Ordinary income from other
      partnerships and fiduciaries            * 19,056          * 3,195
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 13,384            7,735
    Other income                               274,978          143,154
  Total deductions                          14,764,349        9,508,348
    Cost of sales and operations (1)         5,750,550        4,878,530
      Inventory, beginning of year             496,933          398,382
      Purchases                              3,139,619        2,688,345
      Cost of labor                          1,147,710        1,013,214
      Additional inventory costs
        (section 263A)                        * 23,575         * 21,827
      Other costs                            1,463,096        1,107,371
      Less: Inventory, end of year             528,224          358,450
    Salaries and wages                       2,346,970        1,203,928
    Guaranteed payments to partners            368,287          250,093
    Rent paid                                1,123,541          463,037
    Interest paid                              409,926          213,372
    Taxes and licenses                         441,252          239,925
    Bad debts                                   21,708           17,107
    Repairs and maintenance                    208,058          102,668
    Depreciation                               603,597          343,608
    Depletion                                       --               --
    Retirement plans, etc.                       9,400            8,217
    Employee benefit programs                   80,407           43,861
    Net loss from other partnerships
      and fiduciaries                         * 26,568          * 1,912
    Farm net loss                              * 2,193            * 671
    Net loss, noncapital assets                * 4,394          * 3,097
    Other deductions                         3,367,499        1,738,323
  Net income (less deficit) from
    trade or business                          336,279          393,083
      Net income                             1,409,350          935,647
      Deficit                                1,073,071          542,564
Portfolio income (less deficit)
  distributed directly to partners             170,744           21,995
    Interest income                            119,533            6,094
    Dividend income                              1,435             * 97
    Royalty income                                * 16         (3)
    Net short-term capital gain (less
      deficit)                                * -1,187             * 10
    Net long-term capital gain (less
      deficit)                                  46,485         * 11,332
    Other portfolio income (less
      deficit)                                 * 4,462          * 4,462
Rental real estate income (less
  deficit)                                      69,292           17,873
    Net income                                  71,419           17,951
    Defcit                                     * 2,126             * 78
Net income (less deficit) from other
  rental activity                              * 2,588            * 770
    Net income                                 * 2,588            * 770
    Defcit                                          --               --
Total net income (less deficit) (2)            533,605          422,379
    Net income                               1,598,305          961,713
    Deficit                                  1,064,700          539,333

                                                 Other services

                                             Repair and maintenance

                                          Automotive          Other
                                          repair and       repair and
                Item                      maintenance      maintenance

                                             (131)            (132)

Number of partnerships                          21,343            9,595
  Number of partners                            56,978           21,217
Total assets                                 3,146,486        2,253,529
Income and deductions from trade or
  business:
  Total Income                               6,481,565        3,419,866
    Business receipts                        6,361,135        3,386,213
    Ordinary income from other
      partnerships and fiduciaries                 914          * 2,280
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  6,622          * 1,113
    Other income                               112,894           30,260
  Total deductions                           6,167,757        3,340,590
    Cost of sales and operations (1)         2,811,350        2,067,180
      Inventory, beginning of year             206,034          192,348
      Purchases                              1,981,882          706,463
      Cost of labor                            442,439          570,775
      Additional inventory costs
        (section 263A)                        * 15,671          * 6,155
      Other costs                              340,257          767,113
      Less: Inventory, end of year             174,934          183,516
    Salaries and wages                         879,322          324,606
    Guaranteed payments to partners            176,587           73,506
    Rent paid                                  383,792           79,246
    Interest paid                              162,597           50,775
    Taxes and licenses                         179,448           60,477
    Bad debts                                    4,535         * 12,572
    Repairs and maintenance                     77,232           25,436
    Depreciation                               271,989           71,619
    Depletion                                       --               --
    Retirement plans, etc.                       3,121            5,096
    Employee benefit programs                   27,487           16,374
    Net loss from other partnerships
      and fiduciaries                             * 51          * 1,861
    Farm net loss                                * 671               --
    Net loss, noncapital assets                  * 558            2,540
    Other deductions                         1,189,020          549,303
  Net income (less deficit) from
    trade or business                          313,808           79,276
      Net income                               665,094          270,553
      Deficit                                  351,286          191,278
Portfolio income (less deficit)
  distributed directly to partners              20,454            1,541
    Interest income                              4,567            1,527
    Dividend income                               * 83             * 14
    Royalty income                            (3)                    --
    Net short-term capital gain (less
      deficit)                                    * 10               --
    Net long-term capital gain (less
      deficit)                                * 11,332               --
    Other portfolio income (less
      deficit)                                 * 4,462               --
Rental real estate income (less
  deficit)                                      17,938            * -65
    Net income                                  17,938             * 12
    Defcit                                          --             * 78
Net income (less deficit) from other
  rental activity                                * 770               --
    Net income                                   * 770               --
    Defcit                                          --               --
Total net income (less deficit) (2)            341,628           80,751
    Net income                                 690,403          271,310
    Deficit                                    348,775          190,559

                                                 Other services

                                                           Religious,
                                                           grantmaking
                                                             civic,
                                           Personal       professional,
                                          and laundry      and similar
                Item                       services       organizations

                                             (133)            (134)

Number of partnerships                          25,559           * 624
  Number of partners                            64,719          * 2,780
Total assets                                 6,904,431        * 152,422
Income and deductions from trade or
  business:
  Total Income                               5,120,741         * 78,456
    Business receipts                        4,967,916         * 77,947
    Ordinary income from other
      partnerships and fiduciaries            * 15,861               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 5,649               --
    Other income                               131,315            * 509
  Total deductions                           5,189,529         * 66,472
    Cost of sales and operations (1)           856,624         * 15,396
      Inventory, beginning of year              98,092            * 458
      Purchases                                372,607         * 78,667
      Cost of labor                            132,402          * 2,093
      Additional inventory costs
        (section 263A)                         * 1,748               --
      Other costs                              355,725               --
      Less: Inventory, end of year             103,951         * 65,823
    Salaries and wages                       1,143,041               --
    Guaranteed payments to partners            118,194               --
    Rent paid                                  654,320          * 6,184
    Interest paid                              196,479             * 76
    Taxes and licenses                         200,152          * 1,175
    Bad debts                                    4,601               --
    Repairs and maintenance                    102,962          * 2,427
    Depreciation                               258,383          * 1,606
    Depletion                                       --               --
    Retirement plans, etc.                       1,184               --
    Employee benefit programs                   36,546               --
    Net loss from other partnerships
      and fiduciaries                         * 24,656               --
    Farm net loss                              * 1,522               --
    Net loss, noncapital assets                * 1,297               --
    Other deductions                         1,589,567         * 39,609
  Net income (less deficit) from
    trade or business                          -68,788         * 11,983
      Net income                               461,680         * 12,022
      Deficit                                  530,468             * 39
Portfolio income (less deficit)
  distributed directly to partners             148,750               --
    Interest income                            113,440
    Dividend income                              1,338               --
    Royalty income                                * 16
    Net short-term capital gain (less
      deficit)                                * -1,197               --
    Net long-term capital gain (less
      deficit)                                * 35,153               --
    Other portfolio income (less
      deficit)                                      --               --
Rental real estate income (less
  deficit)                                      51,419               --
    Net income                                      --               --
    Defcit                                          --               --
Net income (less deficit) from other
  rental activity                                1,817               --
    Net income                                   1,817               --
    Defcit                                          --               --
Total net income (less deficit) (2)             99,242         * 11,983
    Net income                                 624,570         * 12,022
    Deficit                                    525,328             * 39

                                           Nature of
                                           business
                Item                       allocable

                                             (135)

Number of partnerships                           2,724
  Number of partners                             6,407
Total assets                                   262,788
Income and deductions from trade or
  business:
  Total Income                                 279,418
    Business receipts                          275,329
    Ordinary income from other
      partnerships and fiduciaries                  --
    Farm netprofit                                  --
    Net gain, noncapital assets                     --
    Other income                               * 4,089
  Total deductions                             277,226
    Cost of sales and operations (1)         * 122,597
      Inventory, beginning of year             * 1,789
      Purchases                               * 39,204
      Cost of labor                                 --
      Additional inventory costs
        (section 263A)                              --
      Other costs                                   --
      Less: Inventory, end of year               1,789
    Salaries and wages                        * 27,434
    Guaranteed payments to partners              * 947
    Rent paid                                 * 19,106
    Interest paid                                * 622
    Taxes and licenses                         * 2,213
    Bad debts                                        3
    Repairs and maintenance                    * 9,193
    Depreciation                              * 17,226
    Depletion                                       --
    Retirement plans, etc.                          --
    Employee benefit programs                       --
    Net loss from other partnerships
      and fiduciaries                               --
    Farm net loss                                   --
    Net loss, noncapital assets                     --
    Other deductions                            77,885
  Net income (less deficit) from
    trade or business                            2,192
      Net income                              * 36,608
      Deficit                                 * 34,417
Portfolio income (less deficit)
  distributed directly to partners           * -83,952
    Interest income                            * 4,805
    Dividend income                          * 120,295
    Royalty income                                  --
    Net short-term capital gain (less
      deficit)                                * -3,835
    Net long-term capital gain (less
      deficit)                              * -205,217
    Other portfolio income (less
      deficit)                                      --
Rental real estate income (less
  deficit)                                          --
    Net income                                      --
    Defcit                                          --
Net income (less deficit) from other
  rental activity                                   --
    Net income                                      --
    Defcit                                          --
Total net income (less deficit) (2)            127,291
    Net income                               * 161,634
    Deficit                                   * 34,343

* Estimate should be used with caution because of the small number of
sample returns on which it is based.

(1) Cost of sales and operations is not equal to the sum of its
components because some partnership do not report the components.

(2) Total net income (less deficit) is the sum of net income (less
deficit) from trade or business, portfolio income (less deficit)
distributed directly toi partners (excluding net short-term capital
gain and net long-term capital gain), net income (less deficit) from
rental real estate, and income (less deficit) from other rental
activity.

(3) Lkess than $500.

NOTE: Detail may not add to totals because of rounding.
COPYRIGHT 2004 U.S. Government Printing Office
COPYRIGHT 2005 Gale Group
 

BNET TalkbackShare your ideas and expertise on this topic

The following tags are supported in BNET comments:
<b></b> <i></i> <u></u> <pre></pre>

Leave a Reply

  1. You are currently a guest | Login?
advertisement
Go
advertisement
  • Click Here
  • Click Here
advertisement

Content provided in partnership with http://findarticles.com/source//